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"ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-345": { "value": "2100000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2024-01-29T00:00:00/2025-01-26T00:00:00", "unit": "iso4217:GBP" } }, "fact-346": { "value": "5000000.0", "decimals": -5, "dimensions": { "concept": "agbarrplc:PurchaseOfCompanySharesByEmployeeBenefitTrustsClassifiedAsFinancingActivities", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-347": { "value": "2700000.0", "decimals": -5, "dimensions": { "concept": "agbarrplc:PurchaseOfCompanySharesByEmployeeBenefitTrustsClassifiedAsFinancingActivities", "entity": "scheme:213800QWTXXXF8BNEC87", "period": 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1. Accounting Policies
General information
A.G. BARR p.l.c. (the \u2018Company\u2019) and its subsidiaries (together the \u2018Group\u2019) manufacture, distribute and sell a range of beverages. The Group has manufacturing sites in the UK and sells
mainly to customers in the UK with some international sales.
The Company is a public limited company, which is listed on the London Stock Exchange and incorporated and domiciled in Scotland. The address of its registered office is Westfield
House, 4 Mollins Road, Cumbernauld, G68 9HD .
The financial year represents the 53 weeks ended 31 January 2026 (prior financial year 52 weeks ended 25 January 2025).
Summary of material accounting policies
The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years
presented, unless otherwise stated.
Basis of preparation
The consolidated financial statements of A.G. BARR p.l.c. have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the UK. They have been
prepared under the historical cost accounting rules except for the derivative financial instruments; contingent consideration; and the assets of the Group pension scheme which are stated
at fair value and the liabilities of the Group pension scheme which are valued using the projected unit credit method.
The financial statements of the parent Company as at and for the year ended 31 January 2026 are presented under the Financial Reporting Standard 101 Reduced Disclosure Framework
(FRS 101). In previous years, the Company prepared its financial statements in accordance with International Financial Reporting Standards (IFRS) as adopted by the UK. The transition from
full IFRS to FRS 101 has been performed as of 31 January 2026 and has no material impact on recognition and measurements in the financial statements. The only impact is on
presentation and disclosure.
The Company is a qualifying entity and a member of the Group whose consolidated financial statements are prepared in accordance with IFRS as noted above. The Company has taken
the available exemptions from FRS 101 in conformity with the Companies Act 2006:
\u2022 The requirements of IAS 7, \u2018Statement of Cash Flows\u2019
\u2022 The disclosure exemptions from IFRS 7, \u2018Financial Instruments Disclosures\u2019
\u2022 The disclosure exemptions from IFRS 13, \u2018Fair Value Measurement\u2019 to the extent that they apply to financial instruments
\u2022 The disclosure exemptions from IFRS 2, related to Group-settled share-based payments
\u2022 The disclosure exemptions from paragraphs 30 and 31 of IAS 8 \u2018Accounting Policies, changes in Accounting Estimates and Errors\u2019 (requirement for the disclosure of information when
an entity has not applied a new IFRS that has been issued but not yet effective)
\u2022 The requirements of paragraphs 17 and 18A of IAS 24, \u2018Related party disclosures\u2019
\u2022 The disclosure exemption of paragraph 38 of IAS 1 \u2018Presentation of financial statements\u2019\u2013 comparative information requirements in respect of
\u2013 Paragraph 79(a)(iv) of IAS 1, reconciliation of number of shares outstanding at start and end of the prior period,
\u2013 Paragraph 73(e) of IAS 16, \u2018Property, plant and equipment\u2019, and
\u2013 Paragraph 118(e) of IAS 38, \u2018Intangible assets\u2019
\u2022 The following paragraphs of IAS 1, \u2018Presentation of financial statements\u2019
\u2013 10(d) (Statement of Cash Flows),
\u2013 16 (statement of compliance with all IFRS),
\u2013 38A (requirement for minimum of two primary statements, including cash flow statements),
\u2013 38B-D (additional comparative information),
\u2013 111 (Statement of Cash Flows information), and
\u2013 134-136 (capital management disclosures).
The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process
of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated
financial statements are disclosed on page 155.
The directors have taken advantage of the exemption available under s408 of the Companies Act 2006 and have not presented a separate Income Statement or Statement of
Comprehensive Income for the Company.
Going concern
The directors have adopted the going concern basis in preparing these accounts after assessing the principal risks.
The most significant potential financial impact would be due to a significant reduction in sales. The revenue and operational leverage impact of such a revenue loss would have a negative
impact on Group profitability, however the scenario modelling would indicate that the Group would maintain sufficient liquidity headroom without fully utilising the existing facilities or
breaching the financial covenants of the revolving credit facility over the next 12 months. We would anticipate a recovery in the following years as our experience through the Covid-19
pandemic has reinforced our confidence that the Group can remain profitable and cash-generative through prolonged disruption and fully recover after such events.
The Group currently has two credit facilities in place. A revolving credit facility of \u00a340m with a term date ending on 8 May 2026; and an open-ended overdraft of \u00a315m. The revolving
credit facility was fully drawn at 31 January 2026 in order to fund the acquisition of Fentimans Ltd post year end on 2 February 2026 for total consideration of \u00a340.5m, before \u00a320m was
repaid in mid-February 2026. The Group is currently working to secure a new revolving credit facility to replace the current one, which expires in May 2026. We have received strong
indications of continued support from our banking partners and are currently in advanced discussions with them to secure the new, longer-term facility. The Board has a high degree of
confidence that the new facility will be finalised well ahead of the current facility's maturity date. Should there be a delay in securing the new facility, we have other options to ensure good
short-term liquidity.
The directors believe that the Group is well placed to manage its financing and other business risks satisfactorily, and have a reasonable expectation that the Group and parent Company
will have adequate resources to continue in operation for at least 12 months from the signing date of these consolidated financial statements. They therefore consider it appropriate to
adopt the going concern basis of accounting in preparing the financial statements.
Climate change considerations
The Group continuously takes steps to reduce its environmental footprint as part of the wider transition to a low carbon, climate-resilient economy. The Group has set near and long-term
science-based emission reduction targets, including net-zero by 2050.
The Group has considered the impact of these targets on its financial statements, particularly in the context of the risks identified in the TCFD disclosures on pages 44 to 51.
There has been no material impact identified on the financial reporting judgements and estimates. In particular, the Group has considered the impact of climate change in respect
of the following areas:
\u2022 Share-based payments \u2013 the LTIP award is partly based on achieving environmental sustainability targets. Therefore the ability to meet the targets will impact the value of the
share-based payments over the term of the scheme.
\u2022 Preparation of budgets and cash flow forecasts including those used in going concern.
\u2022 Cash flows used (including forecast depreciation in line with capital expenditure plans) in impairment assessments for the value-in-use of non-current assets including goodwill.
\u2022 Sustainability in any capital spend and does not consider this to have any impact on the estimated useful lives of existing property, plant and equipment.
The impact of climate risk on the future cash flows has also been considered for scenarios analysed in line with the climate change risk assessment. The climate change scenario analyses
performed in 2025 \u2013 conducted in line with TCFD recommendations (\u2018Transition Scenario\u2019 (RCP 2.6), a \u2018Moderate Warming\u2019 Scenario (RCP 4.5) and a \u2018Severe Warming Scenario' (RCP
8.5)) \u2013 identified no material financial impact to the current year impairment assessments.
Whilst there is currently no medium-term impact, the Group is aware of the ever-changing risks attached to climate change and continues to assess the impact on judgements and estimates
and on the preparation of the consolidated financial statements.
Changes in accounting policy and disclosures
(a) New and amended standards adopted by the Group
A number of new or amended standards became applicable for the current reporting period and the Group had to change its accounting policies as a result of adopting the following
standard:
\u2022 Lack of exchangeability \u2013 Amendments to IAS 21
The amendments listed above do not have a material impact on the results for the current and prior reporting periods.
(b) New standards, amendments and interpretations issued but not effective for the financial year beginning 26 January 2025 and not adopted early
Certain new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 January 2026 reporting periods and have
not been adopted early by the Group. These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future reporting periods
or on foreseeable future transactions.
The assessment of the impact of IFRS 18 \u2013 Presentation and disclosure of financial statements, which will become effective in the year ending 29 January 2028, is still in progress and will
change the presentation of the consolidated financial statements.
Business combinations
Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed, or has rights, to variable returns from its involvement with the entity and has the
ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date over which control
commences until the date on which control ceases.
On the acquisition of a business, identifiable assets and liabilities acquired are measured at their fair value. The cost of the acquisition is measured at the aggregate of the fair values, at
the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued. Any contingent consideration is recognised at fair value at the acquisition date and
subsequently until it is settled. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill.
Non-controlling interests represent the portion of comprehensive income and equity in subsidiaries that is not attributable to the parent Company shareholders and is presented separately
from the parent shareholders\u2019 equity in the consolidated statement of financial position.
Intercompany transactions, balances, income and expenses on transactions between Group companies are eliminated. Profits and losses resulting from intercompany transactions that are
recognised in net assets are also eliminated. Accounting policies of subsidiaries are consistent with those adopted by the Group.
Revenue recognition
Revenue is recognised when control of the goods has passed to the buyer. All revenue is recognised on a point of time basis being primarily the point of delivery to customers\u2019 sites.
The majority of goods are dispatched by the Group\u2019s own distribution network and delivery often occurs on the day of dispatch although some are a few days later therefore revenue is
recognised on delivery to the customer site. None of the Group\u2019s contractual arrangements lead to revenue being recognised over time.
Revenue is the net invoiced sales value, after deducting promotional sales related discounts invoiced by customers, including: brand support costs; customer incentives; and exclusive of
value added tax of goods and services supplied to external customers during the year. Brand support costs are investments in customer promotional activities. Sales are recorded based
on the price specified in the sales invoices, net of any agreed discounts and rebates. Brand support accruals are included in the statement of financial position.
Sales related discounts and rebates are calculated based on the expected amounts necessary to meet the claims of the Group\u2019s customers in respect of these discounts and rebates. When
the Group expects to grant a discount or rebate to a customer, this is treated as variable consideration and adjustments are made to the transaction price using the expected value method.
This variable consideration is only included to the extent that it is highly probable the inclusion will not result in a significant revenue reversal in the future.
Excise tax
For the cocktail business, excise duties become payable on alcoholic products when goods are moved from bonded warehouses. This duty is effectively a production tax, borne by the Group
and passed on in full to customers through pricing. Excise duty on our own-produced goods are included within cost of goods sold and net revenue as all sales are delivered duty paid.
Segment reporting
An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate
to transactions with any of the Group\u2019s other components and for which discrete financial information is available. Segment results that are reported to the Board and senior executives
(as chief operating decision makers) include items directly attributable to a segment as well as those that can be allocated on a consistent basis.
Foreign currency translation
(a) Functional and presentation currency
Items included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional
currency\u2019). The consolidated financial statements are presented in \u00a3 Sterling, which is the Company\u2019s functional and the Group\u2019s presentation currency.
(b) Transactions and balances
Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured.
Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in
foreign currencies are recognised in the income statement in the same line in which the transaction is recorded.
Intangible assets
Goodwill - Group
Goodwill represents the excess of the consideration of an acquisition over the fair value of the Group\u2019s share of the net identifiable assets of the acquired subsidiary at the date of
acquisition. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is tested annually for impairment and carried at cost less accumulated impairment charges.
Impairment charges on goodwill are not reversed. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating
units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose.
An intangible asset acquired as part of a business combination is recognised outside of goodwill if the asset is separable or arises from contractual or other legal rights and its fair value
can be measured reliably.
Goodwill - Company
Company law requires goodwill to be written off over a finite period. Non-amortisation of goodwill, in accordance with International Financial Reporting Standards, is a departure from the
requirements of company law for the overriding purpose of giving a true and fair view. If this departure from company law had not been made, the profit for the financial year would have
been reduced by amortisation of goodwill. However, the amount of amortisation cannot reasonably be quantified other than by reference to an arbitrary assumed period for amortisation.
Brands
Separately acquired brands are recognised at cost at the date of purchase. Brands acquired in a business combination are recognised at fair value at the acquisition date. Brands acquired
separately or through a business combination are assessed at the date of acquisition as to whether they have an indefinite life. The assessment includes whether the brand name will
continue to trade, and the expected lifetime of the brand. All brands acquired to date have been assessed as having an indefinite life as they are expected to continue to contribute to the
long-term future of the Group. The brands are reviewed annually for impairment, being carried at cost less accumulated impairment charges.
The fair value of a brand at the date of acquisition is based on the Multiple Excess Earnings Method (MEEM), which is a valuation model based on discounted cash flows.
Customer relationships
Customer relationships acquired in a business combination are recognised at fair value at the acquisition date. The fair value of the customer relationships at the date of acquisition was
based on the MEEM.
Software costs
Software expenditure is recognised as an intangible asset only after its technical feasibility and commercial viability can be demonstrated. Acquired computer software licences and software
developed in-house are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Costs include resources focused on delivery of capital projects where the
choice has been made to use internal resources. These costs are amortised using the straight-line method over the expected useful life of the software, which is 10 years.
Property, plant and equipment
Land and buildings comprise mainly factories, distribution sites and offices. All property, plant and equipment is stated at historical cost less accumulated depreciation and impairments.
Historical cost includes expenditure that is directly attributable to the acquisition or construction of the assets. The purchase price of an asset will include the fair value of the consideration
paid to acquire the asset. Borrowing costs directly attributable to acquisition, construction and/or production of assets that take a substantial time to complete are capitalised.
Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the
item will flow to the Group and the cost of the item can be measured reliably.
The carrying amount of any replaced part is derecognised. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred.
Land is not depreciated. Depreciation is charged from the date that assets, other than land, are available for use. It is calculated using the straight-line method to allocate the cost to the
residual values of the related assets using the following rates:
Buildings \u2013 1%
Leasehold buildings \u2013 Term of lease
Plant, equipment and vehicles \u2013 10% to 33%
Property, plant and equipment residual values and useful lives are reviewed, and adjusted if appropriate, at each year end date. The carrying value of the property, plant and equipment is
reviewed for impairment when events or changes in circumstances indicate that the recoverable amount may be less than the carrying value.
An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount.
An item of property, plant and equipment is derecognised on disposal or where no future economic benefits are expected to arise from the continued use of the asset.
Gains and losses on disposals are determined by comparing the net proceeds with the carrying amount and are recognised within administration costs in the income statement.
Leases
The Group as lessee
The Group leases various offices, equipment and vehicles. Rental contracts are typically made for fixed periods of 12 months to 10 years, but may have extension options. For any new contracts
entered into, the Group assesses where a contract is, or contains, a lease by evaluating if it conveys the right to use an explicitly or implicitly identified asset for a period of time in exchange for
consideration. This includes assessing whether the Group has the right to obtain substantially all economic benefits from the asset and the right to direct how and for what purpose it is used.
Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone
prices. However, leases for real estate for which the Group is a lessee, it has elected not to separate lease and non-lease components and instead accounts for these as single lease.
The leases do not impose any covenants other than the security interest in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.
Measurement and recognition of leases as a lessee
At the lease commencement date, the Group recognises a right-of-use asset and a lease liability on the balance sheet.
Lease liabilities
Liabilities are measured at the net present value of fixed payments (less lease incentives receivable), the exercise prices of reasonably certain purchase options, penalties for terminating
the lease, and payments under reasonably certain extension options. These are discounted using the Group's incremental borrowing rate which is determined:
\u2022 Where possible, using recent third party financing received by the Group as a starting point adjusted to reflect changes in financing conditions since third party financing was received
\u2022 Using a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases
\u2022 Making adjustments specific to the lease, e.g. term, country, currency and security
Subsequently, the liability is reduced for payments made and increased for interest (charged so as to produce a constant periodic rate) and is remeasured to reflect any reassessments,
modifications, or changes in fixed payments.
Extension and termination options are included in a number of property and equipment leases across the Group. These are used to maximise operational flexibility in terms of managing
assets used in the Group's operations. The majority of extension and termination options are exercisable only by the Group and not by the respective lessor.
Right-of-use assets
Right-of-use assets are measured at cost, which comprises the initial measurement of the lease liability, advance lease payments (net of incentives received), initial direct costs, and
estimated restoration/dismantling costs. Right-of-use assets are depreciated on a straight-line basis over the shorter of the asset's useful life and the lease term.
On the statement of financial position, right-of-use assets and lease liabilities have been disclosed separately.
The Group has elected to account for short-term leases and leases of low-value assets (less than \u00a33,000) using the practical expedients. Instead of recognising the right-of-use asset and
lease liability, the payments in relation to these are recognised as an expense in the income statement on a straight-line basis over the lease term.
Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security
interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes.
Investment in associates
An associate is an entity over which the Group has significant influence that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the
financial and operating policy decisions of the investee but is not control or joint control over those policies.
The results, assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting. The investment is recognised initially in the statement of
financial position at cost, and is adjusted thereafter to recognise the Group\u2019s share of the profit or loss and other comprehensive income of the associate. On acquisition, any excess of
the cost of the investments over the Group's share of the net fair value of the identifiable assets and liabilities of the investee is recognised as goodwill, which is included within the
carrying amount of the investment. Any excess of the Group\u2019s share of the net fair value of identifiable assets and liabilities over the cost of the investment, after reassessment, is
recognised immediately in the income statement in which the investment is acquired.
Impairment of non-financial assets
Assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever
events or changes in circumstances indicate that the carrying amount may not be recoverable.
An impairment charge is recognised in the income statement for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of
an asset\u2019s fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a post-tax discount rate that is
based on current market assessments of the time value of money and risks specific to the asset for which the future cash flow estimates have not been adjusted.
For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets other
than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at each reporting date.
A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset's recoverable amount since the impairment loss was
recognised although any reversal cannot result in a carrying amount that would exceed the carrying amount that would have been recognised, net of depreciation, had no impairment loss
been recognised in prior years.
Non-derivative financial instruments
Non-derivative financial instruments comprise short-term investments, loans receivable, trade and other receivables, cash, loans and borrowings, contingent consideration and trade
payables.
Trade receivables
Trade receivables are recognised initially at transaction price. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method, less an allowance
for expected credit losses (ECL). The Group always recognises lifetime ECL for trade receivables. The expected credit loss on these financial assets are estimated using a provision matrix
based on the Group\u2019s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as
the forecast direction of conditions at the reporting date, including time value of money where appropriate. The carrying amount of the asset is reduced by the allowance for expected
credit losses and the amount of the loss is recognised in the income statement within administration costs.
Trade and other payables
Trade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method.
Investments
Investments in subsidiaries are included in the statement of financial position at cost less accumulated impairment losses. Potential indicators of impairment, including the market
capitalisation of the Group dropping below the net assets of A.G. BARR p.l.c., have been considered. The recoverable amounts of cash-generating units as determined for the impairment
testing of goodwill also support the recoverable amounts of the Company\u2019s investments.
When following an acquisition, the assets from a subsidiary are transferred to the Company statement of financial position, the Company transfers the investment value to brand
intangibles, goodwill and deferred tax liability in the Company statement of financial position up to the value of the intangible assets recognised in the consolidated financial statements.
Short-term investments
Short-term investments are interest-bearing deposits. They are recognised initially at fair value plus attributable transaction costs. Subsequent to initial recognition, they are measured at
amortised cost using the effective interest method. The Group always recognises 12-months ECL for trade short-term investments as they are low credit risk.
Financial assets classification
The Group classifies its financial assets at amortised costs if both the following criteria are met:
\u2022 The asset is held within a business model whose objective is to collect the contractual cash flows; and
\u2022 The contractual terms give rise to cash flows that are solely payments of principal and interest on principal outstanding.
Recognition and derecognition of financial instruments
Purchases or sales of financial assets that require delivery of assets within a timeframe established by regulation or convention in the market-place (regular way trades) are recognised at
the trade date, i.e. the date that the Group commits to purchase or sell the asset. All other financial assets and financial liabilities are recognised at trade date.
Financial assets are derecognised when the rights to receive cash flows from the contractual assets have expired or have been transferred and the Group has transferred all the risks and
rewards of ownership.
Financial liabilities are derecognised when, and only when, the Group\u2019s obligations are discharged, cancelled or have expired.
Cash
Cash includes cash in hand, on demand deposits with banks and other short-term, highly liquid investments with maturities of three months or less, which are readily convertible into
known amounts of cash and subject to insignificant risk of changes in value. For the purposes of the statement of cash flows, bank overdrafts repayable on demand that form an integral
part of the Group\u2019s cash management are included as components of cash.
Interest-bearing borrowings
Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost
using the effective interest method.
Contingent consideration
Contingent consideration resulting from business combinations, is measured at fair value using the income approach. When the contingent consideration meets the definition of a financial
liability, it is subsequently remeasured to fair value at each reporting date. The determination of the fair value of contingent consideration is based on cash flows and is classified as a
non-current liability in the statement of financial position.
Derivative financial instruments and hedging activities
The Group enters into derivative financial instruments to manage its exposure to foreign exchange rate risks using foreign exchange forward contracts. Further details of derivative financial
instruments are disclosed in Note 13.
Derivatives are recognised initially at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value. The gain or loss on remeasurement is
recognised in the income statement immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the income
statement depends on the nature of the hedge relationship.
A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability. Derivatives are not offset in the
financial statements unless the Group has both legal right and intention to offset. The impact of hedging on the Group\u2019s financial position is disclosed in Note 13. A derivative is presented
as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months. Other derivatives are presented as current assets or current liabilities.
\u2022 The effect of credit risk does not dominate the value changes that result from that economic relationship (The Group does not consider credit risk to be material but will monitor on an
ongoing basis); and
\u2022 The hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the Group actually hedges and the quantity of the hedging instrument
that the Group actually uses to hedge that quantity of hedged item.
Cash flow hedges
The Group designates certain derivatives as hedging instruments in respect of foreign currency risk in cash flow hedges, including hedges of foreign exchange risk on firm commitments.
At the inception of the hedge relationship, the Group documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and its
strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whether the hedging instrument is
effective in offsetting changes in fair values or cash flows of the hedged item attributable to the hedged risk, which is when the hedging relationship meets all of the following hedge
effectiveness requirements:
There is an economic relationship between the hedged item and the hedging instrument; The Group designates the full change in the fair value of a forward contract as the hedging
instruments for all of its hedging relationships.
The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in other comprehensive income and accumulated under
the heading of cash flow hedging reserve. The gain or loss relating to the ineffective portion is recognised immediately in the income statement within administration costs. Amounts
accumulated in equity are recycled through the income statement in the period when the hedged item affects profit or loss.
The group discontinues hedge accounting only when the hedging relationship (or a part thereof) ceases to meet the qualifying criteria. This includes instances when the hedging
instrument expires or is sold, terminated or exercised. Any gain or loss recognised in other comprehensive income and accumulated in cash flow hedge reserve at that time remains in
equity and is reclassified to profit or loss when the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in the cash flow
hedge reserve is reclassified immediately to profit or loss.
Inventories
Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of
completing production and selling expenses.
The cost of inventories is based on the first-in first-out principle and includes expenditure incurred in acquiring the inventories and bringing them to their primary distribution location and
condition. This includes direct labour costs and an appropriate share of overheads based on normal operating activity.
Company shares held by employee benefit trusts
Company shares are purchased on behalf of employee benefit trusts to satisfy the liability of various employee share schemes. The amount of the consideration paid, including directly
attributable costs, is recognised as a charge in equity. Purchased shares are classified as Company shares held by employee benefit trusts, and presented as a deduction from retained earnings.
Current and deferred income tax
Tax on the profit or loss for the year comprises current and deferred tax.
Current tax is charged in the income statement except where it relates to tax on items recognised directly in equity, in which case it is charged to equity.
Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the year end date and any adjustment to tax payable in
respect of previous years.
Deferred tax is provided in full using the liability method, providing for temporary differences between the tax bases of assets and liabilities and their carrying amounts, in the consolidated
financial statements.
The following temporary differences are not provided for:
\u2022 The initial recognition of goodwill; and
\u2022 Differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future.
Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the year end date and are expected to apply when the related deferred tax asset is
realised or the deferred tax liability is settled. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can
be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realised.
Employee benefits
Retirement benefit plans
The Group operates two pension schemes, as detailed in Note 27. The schemes are generally funded through payments to trustee-administered funds. The Group has both defined
benefit and defined contribution plans.
Defined contribution pension plans
A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Obligations for contributions are recognised as an expense in the
income statement as they fall due. The Group has no further payment obligations once the contributions have been paid.
Defined benefit pension plans
A defined benefit plan is a pension plan that is not a defined contribution plan. Typically defined benefit plans define an amount of pension benefit that an employee will receive on
retirement, usually dependent on one or more factors such as age, years of service and compensation.
The surplus recognised in the statement of financial position in respect of defined benefit pension plans is the present value of plan assets less the fair value of the defined benefit
obligation. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The pension rules state that the trustees shall pay any
surplus, after liabilities have been satisfied, to the participating employer.
The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are
denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.
Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity in other comprehensive income in the period in
which they arise.
The Group recognises gains and losses on the settlement of a defined benefit plan when the settlement occurs. The gain or loss on a settlement is the difference between the present
value of the defined benefit obligation being settled as determined on the date of settlement and the settlement price, including any plan assets transferred and any payments made
directly by the Group in connection with the settlement.
The Group\u2019s defined benefit plan was closed to future accrual on 1 May 2016.
Share-based compensation
The Group grants equity-settled share-based payments to certain employees. These are measured at fair value (excluding the effect of non market-based vesting conditions) at the grant
date. The fair value of the equity-settled share-based payment determined at the grant date is expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of
the shares that will eventually vest and adjusted for the effect of non market-based vesting conditions. Fair value is measured using the Black-Scholes pricing model.
The Group also provides employees with the ability to purchase the Company\u2019s ordinary shares at a discount to the current market value through payroll.
The Group records as an expense the fair value of the discount on the shares purchased by the employee as a charge to the income statement and a credit to the share options reserve.
At each year end date, the entity revises its estimates of the number of options that are expected to vest based on the non market-based vesting conditions. It recognises the impact of the
revision to original estimates, if any, in the income statement, with a corresponding adjustment to the share options reserve.
Profit-sharing and bonus plans
The Group recognises a liability and an expense for various bonuses based on formulae that take into consideration the profit attributable to the Company\u2019s shareholders after certain adjustments.
The Group recognises a provision where there is a contractual obligation or where there is a past practice that has created a constructive obligation.
Provisions
A provision is recognised if, as the result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of
economic benefits will be required to settle the obligation.
A restructuring provision is recognised when the Group has approved a detailed and formal restructuring plan which has been either announced or has commenced. Future operating
costs are not provided for.
Dividend distributions
Dividend distributions to the Company\u2019s shareholders are recognised as a liability in the Group\u2019s financial statements in the period in which the dividends are approved by the
Company\u2019s shareholders.
Alternative performance measures
The Group uses alternative performance measures (APMs) as a mechanism to support year-on-year business performance and cash generation comparisons, and to enhance
management\u2019s planning and decision-making on the allocation of resources. The APMs are also used to provide information in line with the expectations of investors, and when setting
guidance on expected future business performance. As each APM is defined by the Group, they may not be directly comparable with equivalently-named measures in other companies.
Definitions of APMs and reconciliation to GAAP measures can be found in the Glossary on pages 191 to 194.
Adjusting items
Adjusting items are items of financial performance which have been determined by management as being material by their size or incidence and relevant to the understanding of the
Group\u2019s underlying business performance. Adjusting items include profit or loss on business reorganisation and integration, acquisitions and asset impairments. The Group presents these
measures to users to enhance their understanding of how the business had performed within the year, and does not consider them to be more important than, or superior to, their
equivalent IFRS measure.
Critical accounting judgements and key sources of estimation uncertainty
The preparation of financial statements requires management to make assumptions and estimates that affect the amounts reported for assets and liabilities as at the statement of financial
position date and the amounts reported for revenues and expenses during the year. Due to the nature of estimation, the actual outcomes may well differ from these estimates.
The directors do not consider there to be any critical accounting judgements. The key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of
causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are:
Estimates
Retirement benefit obligations
The determination of any defined benefit pension scheme surplus/obligation is based on assumptions determined with independent actuarial advice. The assumptions used include
discount rate, inflation, pension increases, salary increases, the expected return on scheme assets and mortality assumptions. The material estimations are those for which a sensitivity
analysis is provided in Note 27. The directors consider that those sensitivities provided in Note 27 represent the range of possible outcomes that could reasonably be expected to occur
in the next 12 months.
Assessment of impairment of goodwill and brands
Goodwill and brands have arisen from business combinations that have indefinite useful lives and, in accordance with IAS 36 are subject to annual impairment testing. The recoverable
amount is assessed as the higher of the assets value in use or the fair value less costs of disposal. The directors consider there to be a key source of estimation uncertainty in the
Innate-Essence cashflows. A reduction in the CAGR from 41.6% to 23.6% would result in a change in carrying value of \u00a33m. The assumptions used in the cashflow projections and
associated sensitivities are set out in Note 10.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-366": { "value": "General information A.G. BARR p.l.c. (the \u2018Company\u2019) and its subsidiaries (together the \u2018Group\u2019) manufacture, distribute and sell a range of beverages. The Group has manufacturing sites in the UK and sells mainly to customers in the UK with some international sales. The Company is a public limited company, which is listed on the London Stock Exchange and incorporated and domiciled in Scotland. The address of its registered office is Westfield House, 4 Mollins Road, Cumbernauld, G68 9HD . The financial year represents the 53 weeks ended 31 January 2026 (prior financial year 52 weeks ended 25 January 2025). ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-363": { "value": "A.G. BARR p.l.c. (the \u2018Company\u2019) and its subsidiaries (together the \u2018Group\u2019) manufacture, distribute and sell a range of beverages. The Group has manufacturing sites in the UK and sells mainly to customers in the UK with some international sales. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-2": { "value": "A.G. BARR p.l.c.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-364": { "value": "A.G. BARR p.l.c.", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-3": { "value": "public limited compan", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-4": { "value": "Scotland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-362": { "value": "Scotland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-5": { "value": "Westfield House, 4 Mollins Road, Cumbernauld, G68 9HD ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-367": { "value": "Basis of preparation The consolidated financial statements of A.G. BARR p.l.c. have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the UK. They have been prepared under the historical cost accounting rules except for the derivative financial instruments; contingent consideration; and the assets of the Group pension scheme which are stated at fair value and the liabilities of the Group pension scheme which are valued using the projected unit credit method. The financial statements of the parent Company as at and for the year ended 31 January 2026 are presented under the Financial Reporting Standard 101 Reduced Disclosure Framework (FRS 101). In previous years, the Company prepared its financial statements in accordance with International Financial Reporting Standards (IFRS) as adopted by the UK. The transition from full IFRS to FRS 101 has been performed as of 31 January 2026 and has no material impact on recognition and measurements in the financial statements. The only impact is on presentation and disclosure. The Company is a qualifying entity and a member of the Group whose consolidated financial statements are prepared in accordance with IFRS as noted above. The Company has taken the available exemptions from FRS 101 in conformity with the Companies Act 2006: \u2022 The requirements of IAS 7, \u2018Statement of Cash Flows\u2019 \u2022 The disclosure exemptions from IFRS 7, \u2018Financial Instruments Disclosures\u2019 \u2022 The disclosure exemptions from IFRS 13, \u2018Fair Value Measurement\u2019 to the extent that they apply to financial instruments \u2022 The disclosure exemptions from IFRS 2, related to Group-settled share-based payments \u2022 The disclosure exemptions from paragraphs 30 and 31 of IAS 8 \u2018Accounting Policies, changes in Accounting Estimates and Errors\u2019 (requirement for the disclosure of information when an entity has not applied a new IFRS that has been issued but not yet effective) \u2022 The requirements of paragraphs 17 and 18A of IAS 24, \u2018Related party disclosures\u2019 \u2022 The disclosure exemption of paragraph 38 of IAS 1 \u2018Presentation of financial statements\u2019\u2013 comparative information requirements in respect of \u2013 Paragraph 79(a)(iv) of IAS 1, reconciliation of number of shares outstanding at start and end of the prior period, \u2013 Paragraph 73(e) of IAS 16, \u2018Property, plant and equipment\u2019, and \u2013 Paragraph 118(e) of IAS 38, \u2018Intangible assets\u2019 \u2022 The following paragraphs of IAS 1, \u2018Presentation of financial statements\u2019 \u2013 10(d) (Statement of Cash Flows), \u2013 16 (statement of compliance with all IFRS), \u2013 38A (requirement for minimum of two primary statements, including cash flow statements), \u2013 38B-D (additional comparative information), \u2013 111 (Statement of Cash Flows information), and \u2013 134-136 (capital management disclosures). The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed on page 155. The directors have taken advantage of the exemption available under s408 of the Companies Act 2006 and have not presented a separate Income Statement or Statement of Comprehensive Income for the Company. Going concern The directors have adopted the going concern basis in preparing these accounts after assessing the principal risks. The most significant potential financial impact would be due to a significant reduction in sales. The revenue and operational leverage impact of such a revenue loss would have a negative impact on Group profitability, however the scenario modelling would indicate that the Group would maintain sufficient liquidity headroom without fully utilising the existing facilities or breaching the financial covenants of the revolving credit facility over the next 12 months. We would anticipate a recovery in the following years as our experience through the Covid-19 pandemic has reinforced our confidence that the Group can remain profitable and cash-generative through prolonged disruption and fully recover after such events. The Group currently has two credit facilities in place. A revolving credit facility of \u00a340m with a term date ending on 8 May 2026; and an open-ended overdraft of \u00a315m. The revolving credit facility was fully drawn at 31 January 2026 in order to fund the acquisition of Fentimans Ltd post year end on 2 February 2026 for total consideration of \u00a340.5m, before \u00a320m was repaid in mid-February 2026. The Group is currently working to secure a new revolving credit facility to replace the current one, which expires in May 2026. We have received strong indications of continued support from our banking partners and are currently in advanced discussions with them to secure the new, longer-term facility. The Board has a high degree of confidence that the new facility will be finalised well ahead of the current facility's maturity date. Should there be a delay in securing the new facility, we have other options to ensure good short-term liquidity. The directors believe that the Group is well placed to manage its financing and other business risks satisfactorily, and have a reasonable expectation that the Group and parent Company will have adequate resources to continue in operation for at least 12 months from the signing date of these consolidated financial statements. They therefore consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-423": { "value": "The consolidated financial statements of A.G. BARR p.l.c. have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the UK. They have been prepared under the historical cost accounting rules except for the derivative financial instruments; contingent consideration; and the assets of the Group pension scheme which are stated at fair value and the liabilities of the Group pension scheme which are valued using the projected unit credit method. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-424": { "value": "Going concern The directors have adopted the going concern basis in preparing these accounts after assessing the principal risks. The most significant potential financial impact would be due to a significant reduction in sales. The revenue and operational leverage impact of such a revenue loss would have a negative impact on Group profitability, however the scenario modelling would indicate that the Group would maintain sufficient liquidity headroom without fully utilising the existing facilities or breaching the financial covenants of the revolving credit facility over the next 12 months. We would anticipate a recovery in the following years as our experience through the Covid-19 pandemic has reinforced our confidence that the Group can remain profitable and cash-generative through prolonged disruption and fully recover after such events. The Group currently has two credit facilities in place. A revolving credit facility of \u00a340m with a term date ending on 8 May 2026; and an open-ended overdraft of \u00a315m. The revolving credit facility was fully drawn at 31 January 2026 in order to fund the acquisition of Fentimans Ltd post year end on 2 February 2026 for total consideration of \u00a340.5m, before \u00a320m was repaid in mid-February 2026. The Group is currently working to secure a new revolving credit facility to replace the current one, which expires in May 2026. We have received strong indications of continued support from our banking partners and are currently in advanced discussions with them to secure the new, longer-term facility. The Board has a high degree of confidence that the new facility will be finalised well ahead of the current facility's maturity date. Should there be a delay in securing the new facility, we have other options to ensure good short-term liquidity. The directors believe that the Group is well placed to manage its financing and other business risks satisfactorily, and have a reasonable expectation that the Group and parent Company will have adequate resources to continue in operation for at least 12 months from the signing date of these consolidated financial statements. They therefore consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-368": { "value": "Climate change considerations The Group continuously takes steps to reduce its environmental footprint as part of the wider transition to a low carbon, climate-resilient economy. The Group has set near and long-term science-based emission reduction targets, including net-zero by 2050. The Group has considered the impact of these targets on its financial statements, particularly in the context of the risks identified in the TCFD disclosures on pages 44 to 51. There has been no material impact identified on the financial reporting judgements and estimates. In particular, the Group has considered the impact of climate change in respect of the following areas: \u2022 Share-based payments \u2013 the LTIP award is partly based on achieving environmental sustainability targets. Therefore the ability to meet the targets will impact the value of the share-based payments over the term of the scheme. \u2022 Preparation of budgets and cash flow forecasts including those used in going concern. \u2022 Cash flows used (including forecast depreciation in line with capital expenditure plans) in impairment assessments for the value-in-use of non-current assets including goodwill. \u2022 Sustainability in any capital spend and does not consider this to have any impact on the estimated useful lives of existing property, plant and equipment. The impact of climate risk on the future cash flows has also been considered for scenarios analysed in line with the climate change risk assessment. The climate change scenario analyses performed in 2025 \u2013 conducted in line with TCFD recommendations (\u2018Transition Scenario\u2019 (RCP 2.6), a \u2018Moderate Warming\u2019 Scenario (RCP 4.5) and a \u2018Severe Warming Scenario' (RCP 8.5)) \u2013 identified no material financial impact to the current year impairment assessments. Whilst there is currently no medium-term impact, the Group is aware of the ever-changing risks attached to climate change and continues to assess the impact on judgements and estimates and on the preparation of the consolidated financial statements. ", "dimensions": { "concept": "agbarrplc:DescriptionOfAccountingPolicyForClimateChangeConsiderations", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-369": { "value": "Changes in accounting policy and disclosures (a) New and amended standards adopted by the Group A number of new or amended standards became applicable for the current reporting period and the Group had to change its accounting policies as a result of adopting the following standard: \u2022 Lack of exchangeability \u2013 Amendments to IAS 21 The amendments listed above do not have a material impact on the results for the current and prior reporting periods. (b) New standards, amendments and interpretations issued but not effective for the financial year beginning 26 January 2025 and not adopted early Certain new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 January 2026 reporting periods and have not been adopted early by the Group. These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future reporting periods or on foreseeable future transactions. The assessment of the impact of IFRS 18 \u2013 Presentation and disclosure of financial statements, which will become effective in the year ending 29 January 2028, is still in progress and will change the presentation of the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-425": { "value": "(a) New and amended standards adopted by the Group A number of new or amended standards became applicable for the current reporting period and the Group had to change its accounting policies as a result of adopting the following standard: \u2022 Lack of exchangeability \u2013 Amendments to IAS 21 The amendments listed above do not have a material impact on the results for the current and prior reporting periods. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-426": { "value": "(b) New standards, amendments and interpretations issued but not effective for the financial year beginning 26 January 2025 and not adopted early Certain new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 January 2026 reporting periods and have not been adopted early by the Group. These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future reporting periods or on foreseeable future transactions. The assessment of the impact of IFRS 18 \u2013 Presentation and disclosure of financial statements, which will become effective in the year ending 29 January 2028, is still in progress and will change the presentation of the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-373": { "value": "Business combinations Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date over which control commences until the date on which control ceases. On the acquisition of a business, identifiable assets and liabilities acquired are measured at their fair value. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued. Any contingent consideration is recognised at fair value at the acquisition date and subsequently until it is settled. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill. Non-controlling interests represent the portion of comprehensive income and equity in subsidiaries that is not attributable to the parent Company shareholders and is presented separately from the parent shareholders\u2019 equity in the consolidated statement of financial position. Intercompany transactions, balances, income and expenses on transactions between Group companies are eliminated. Profits and losses resulting from intercompany transactions that are recognised in net assets are also eliminated. Accounting policies of subsidiaries are consistent with those adopted by the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-461": { "value": "Business combinations Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date over which control commences until the date on which control ceases. On the acquisition of a business, identifiable assets and liabilities acquired are measured at their fair value. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued. Any contingent consideration is recognised at fair value at the acquisition date and subsequently until it is settled. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill. Non-controlling interests represent the portion of comprehensive income and equity in subsidiaries that is not attributable to the parent Company shareholders and is presented separately from the parent shareholders\u2019 equity in the consolidated statement of financial position. Intercompany transactions, balances, income and expenses on transactions between Group companies are eliminated. Profits and losses resulting from intercompany transactions that are recognised in net assets are also eliminated. Accounting policies of subsidiaries are consistent with those adopted by the Group. Intangible assets Goodwill - Group Goodwill represents the excess of the consideration of an acquisition over the fair value of the Group\u2019s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is tested annually for impairment and carried at cost less accumulated impairment charges. Impairment charges on goodwill are not reversed. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. An intangible asset acquired as part of a business combination is recognised outside of goodwill if the asset is separable or arises from contractual or other legal rights and its fair value can be measured reliably. Goodwill - Company Company law requires goodwill to be written off over a finite period. Non-amortisation of goodwill, in accordance with International Financial Reporting Standards, is a departure from the requirements of company law for the overriding purpose of giving a true and fair view. If this departure from company law had not been made, the profit for the financial year would have been reduced by amortisation of goodwill. However, the amount of amortisation cannot reasonably be quantified other than by reference to an arbitrary assumed period for amortisation. Brands Separately acquired brands are recognised at cost at the date of purchase. Brands acquired in a business combination are recognised at fair value at the acquisition date. Brands acquired separately or through a business combination are assessed at the date of acquisition as to whether they have an indefinite life. The assessment includes whether the brand name will continue to trade, and the expected lifetime of the brand. All brands acquired to date have been assessed as having an indefinite life as they are expected to continue to contribute to the long-term future of the Group. The brands are reviewed annually for impairment, being carried at cost less accumulated impairment charges. The fair value of a brand at the date of acquisition is based on the Multiple Excess Earnings Method (MEEM), which is a valuation model based on discounted cash flows. Customer relationships Customer relationships acquired in a business combination are recognised at fair value at the acquisition date. The fair value of the customer relationships at the date of acquisition was based on the MEEM. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-427": { "value": "Business combinations Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date over which control commences until the date on which control ceases. On the acquisition of a business, identifiable assets and liabilities acquired are measured at their fair value. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued. Any contingent consideration is recognised at fair value at the acquisition date and subsequently until it is settled. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill. Non-controlling interests represent the portion of comprehensive income and equity in subsidiaries that is not attributable to the parent Company shareholders and is presented separately from the parent shareholders\u2019 equity in the consolidated statement of financial position. Intercompany transactions, balances, income and expenses on transactions between Group companies are eliminated. Profits and losses resulting from intercompany transactions that are recognised in net assets are also eliminated. Accounting policies of subsidiaries are consistent with those adopted by the Group. Investments Investments in subsidiaries are included in the statement of financial position at cost less accumulated impairment losses. Potential indicators of impairment, including the market capitalisation of the Group dropping below the net assets of A.G. BARR p.l.c., have been considered. The recoverable amounts of cash-generating units as determined for the impairment testing of goodwill also support the recoverable amounts of the Company\u2019s investments. When following an acquisition, the assets from a subsidiary are transferred to the Company statement of financial position, the Company transfers the investment value to brand intangibles, goodwill and deferred tax liability in the Company statement of financial position up to the value of the intangible assets recognised in the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-479": { "value": "Business combinations Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date over which control commences until the date on which control ceases. On the acquisition of a business, identifiable assets and liabilities acquired are measured at their fair value. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued. Any contingent consideration is recognised at fair value at the acquisition date and subsequently until it is settled. The cost of the acquisition in excess of the Group\u2019s interest in the net fair value of the identifiable net assets acquired is recorded as goodwill. Non-controlling interests represent the portion of comprehensive income and equity in subsidiaries that is not attributable to the parent Company shareholders and is presented separately from the parent shareholders\u2019 equity in the consolidated statement of financial position. Intercompany transactions, balances, income and expenses on transactions between Group companies are eliminated. Profits and losses resulting from intercompany transactions that are recognised in net assets are also eliminated. Accounting policies of subsidiaries are consistent with those adopted by the Group. Goodwill - Group Goodwill represents the excess of the consideration of an acquisition over the fair value of the Group\u2019s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is tested annually for impairment and carried at cost less accumulated impairment charges. Impairment charges on goodwill are not reversed. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. An intangible asset acquired as part of a business combination is recognised outside of goodwill if the asset is separable or arises from contractual or other legal rights and its fair value can be measured reliably. Goodwill - Company Company law requires goodwill to be written off over a finite period. Non-amortisation of goodwill, in accordance with International Financial Reporting Standards, is a departure from the requirements of company law for the overriding purpose of giving a true and fair view. If this departure from company law had not been made, the profit for the financial year would have been reduced by amortisation of goodwill. However, the amount of amortisation cannot reasonably be quantified other than by reference to an arbitrary assumed period for amortisation. Brands Separately acquired brands are recognised at cost at the date of purchase. Brands acquired in a business combination are recognised at fair value at the acquisition date. Brands acquired separately or through a business combination are assessed at the date of acquisition as to whether they have an indefinite life. The assessment includes whether the brand name will continue to trade, and the expected lifetime of the brand. All brands acquired to date have been assessed as having an indefinite life as they are expected to continue to contribute to the long-term future of the Group. The brands are reviewed annually for impairment, being carried at cost less accumulated impairment charges. The fair value of a brand at the date of acquisition is based on the Multiple Excess Earnings Method (MEEM), which is a valuation model based on discounted cash flows. Customer relationships Customer relationships acquired in a business combination are recognised at fair value at the acquisition date. The fair value of the customer relationships at the date of acquisition was based on the MEEM. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-370": { "value": "Revenue recognition Revenue is recognised when control of the goods has passed to the buyer. All revenue is recognised on a point of time basis being primarily the point of delivery to customers\u2019 sites. The majority of goods are dispatched by the Group\u2019s own distribution network and delivery often occurs on the day of dispatch although some are a few days later therefore revenue is recognised on delivery to the customer site. None of the Group\u2019s contractual arrangements lead to revenue being recognised over time. Revenue is the net invoiced sales value, after deducting promotional sales related discounts invoiced by customers, including: brand support costs; customer incentives; and exclusive of value added tax of goods and services supplied to external customers during the year. Brand support costs are investments in customer promotional activities. Sales are recorded based on the price specified in the sales invoices, net of any agreed discounts and rebates. Brand support accruals are included in the statement of financial position. Sales related discounts and rebates are calculated based on the expected amounts necessary to meet the claims of the Group\u2019s customers in respect of these discounts and rebates. When the Group expects to grant a discount or rebate to a customer, this is treated as variable consideration and adjustments are made to the transaction price using the expected value method. This variable consideration is only included to the extent that it is highly probable the inclusion will not result in a significant revenue reversal in the future. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-371": { "value": "Excise tax For the cocktail business, excise duties become payable on alcoholic products when goods are moved from bonded warehouses. This duty is effectively a production tax, borne by the Group and passed on in full to customers through pricing. Excise duty on our own-produced goods are included within cost of goods sold and net revenue as all sales are delivered duty paid. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-372": { "value": "Segment reporting An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Group\u2019s other components and for which discrete financial information is available. Segment results that are reported to the Board and senior executives (as chief operating decision makers) include items directly attributable to a segment as well as those that can be allocated on a consistent basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-374": { "value": "Foreign currency translation (a) Functional and presentation currency Items included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The consolidated financial statements are presented in \u00a3 Sterling, which is the Company\u2019s functional and the Group\u2019s presentation currency. (b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement in the same line in which the transaction is recorded. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-428": { "value": "(a) Functional and presentation currency Items included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The consolidated financial statements are presented in \u00a3 Sterling, which is the Company\u2019s functional and the Group\u2019s presentation currency. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-375": { "value": "Intangible assets Goodwill - Group Goodwill represents the excess of the consideration of an acquisition over the fair value of the Group\u2019s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is tested annually for impairment and carried at cost less accumulated impairment charges. Impairment charges on goodwill are not reversed. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. An intangible asset acquired as part of a business combination is recognised outside of goodwill if the asset is separable or arises from contractual or other legal rights and its fair value can be measured reliably. Goodwill - Company Company law requires goodwill to be written off over a finite period. Non-amortisation of goodwill, in accordance with International Financial Reporting Standards, is a departure from the requirements of company law for the overriding purpose of giving a true and fair view. If this departure from company law had not been made, the profit for the financial year would have been reduced by amortisation of goodwill. However, the amount of amortisation cannot reasonably be quantified other than by reference to an arbitrary assumed period for amortisation. Brands Separately acquired brands are recognised at cost at the date of purchase. Brands acquired in a business combination are recognised at fair value at the acquisition date. Brands acquired separately or through a business combination are assessed at the date of acquisition as to whether they have an indefinite life. The assessment includes whether the brand name will continue to trade, and the expected lifetime of the brand. All brands acquired to date have been assessed as having an indefinite life as they are expected to continue to contribute to the long-term future of the Group. The brands are reviewed annually for impairment, being carried at cost less accumulated impairment charges. The fair value of a brand at the date of acquisition is based on the Multiple Excess Earnings Method (MEEM), which is a valuation model based on discounted cash flows. Customer relationships Customer relationships acquired in a business combination are recognised at fair value at the acquisition date. The fair value of the customer relationships at the date of acquisition was based on the MEEM. Software costs Software expenditure is recognised as an intangible asset only after its technical feasibility and commercial viability can be demonstrated. Acquired computer software licences and software developed in-house are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Costs include resources focused on delivery of capital projects where the choice has been made to use internal resources. These costs are amortised using the straight-line method over the expected useful life of the software, which is 10 years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-429": { "value": "Goodwill - Group Goodwill represents the excess of the consideration of an acquisition over the fair value of the Group\u2019s share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill is tested annually for impairment and carried at cost less accumulated impairment charges. Impairment charges on goodwill are not reversed. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. An intangible asset acquired as part of a business combination is recognised outside of goodwill if the asset is separable or arises from contractual or other legal rights and its fair value can be measured reliably. Goodwill - Company Company law requires goodwill to be written off over a finite period. Non-amortisation of goodwill, in accordance with International Financial Reporting Standards, is a departure from the requirements of company law for the overriding purpose of giving a true and fair view. If this departure from company law had not been made, the profit for the financial year would have been reduced by amortisation of goodwill. However, the amount of amortisation cannot reasonably be quantified other than by reference to an arbitrary assumed period for amortisation. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-430": { "value": "Brands Separately acquired brands are recognised at cost at the date of purchase. Brands acquired in a business combination are recognised at fair value at the acquisition date. Brands acquired separately or through a business combination are assessed at the date of acquisition as to whether they have an indefinite life. The assessment includes whether the brand name will continue to trade, and the expected lifetime of the brand. All brands acquired to date have been assessed as having an indefinite life as they are expected to continue to contribute to the long-term future of the Group. The brands are reviewed annually for impairment, being carried at cost less accumulated impairment charges. The fair value of a brand at the date of acquisition is based on the Multiple Excess Earnings Method (MEEM), which is a valuation model based on discounted cash flows. Customer relationships Customer relationships acquired in a business combination are recognised at fair value at the acquisition date. The fair value of the customer relationships at the date of acquisition was based on the MEEM. Software costs Software expenditure is recognised as an intangible asset only after its technical feasibility and commercial viability can be demonstrated. Acquired computer software licences and software developed in-house are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. Costs include resources focused on delivery of capital projects where the choice has been made to use internal resources. These costs are amortised using the straight-line method over the expected useful life of the software, which is 10 years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-376": { "value": "Property, plant and equipment Land and buildings comprise mainly factories, distribution sites and offices. All property, plant and equipment is stated at historical cost less accumulated depreciation and impairments. Historical cost includes expenditure that is directly attributable to the acquisition or construction of the assets. The purchase price of an asset will include the fair value of the consideration paid to acquire the asset. Borrowing costs directly attributable to acquisition, construction and/or production of assets that take a substantial time to complete are capitalised. Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of any replaced part is derecognised. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred. Land is not depreciated. Depreciation is charged from the date that assets, other than land, are available for use. It is calculated using the straight-line method to allocate the cost to the residual values of the related assets using the following rates: Buildings \u2013 1% Leasehold buildings \u2013 Term of lease Plant, equipment and vehicles \u2013 10% to 33% Property, plant and equipment residual values and useful lives are reviewed, and adjusted if appropriate, at each year end date. The carrying value of the property, plant and equipment is reviewed for impairment when events or changes in circumstances indicate that the recoverable amount may be less than the carrying value. An asset\u2019s carrying amount is written down immediately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount. An item of property, plant and equipment is derecognised on disposal or where no future economic benefits are expected to arise from the continued use of the asset. Gains and losses on disposals are determined by comparing the net proceeds with the carrying amount and are recognised within administration costs in the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-462": { "value": "Land is not depreciated. Depreciation is charged from the date that assets, other than land, are available for use. It is calculated using the straight-line method to allocate the cost to the residual values of the related assets using the following rates: Buildings \u2013 1% Leasehold buildings \u2013 Term of lease Plant, equipment and vehicles \u2013 10% to 33% ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-431": { "value": "Land is not depreciated. Depreciation is charged from the date that assets, other than land, are available for use. It is calculated using the straight-line method to allocate the cost to the residual values of the related assets using the following rates: Buildings \u2013 1% Leasehold buildings \u2013 Term of lease Plant, equipment and vehicles \u2013 10% to 33% ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-377": { "value": "Leases The Group as lessee The Group leases various offices, equipment and vehicles. Rental contracts are typically made for fixed periods of 12 months to 10 years, but may have extension options. For any new contracts entered into, the Group assesses where a contract is, or contains, a lease by evaluating if it conveys the right to use an explicitly or implicitly identified asset for a period of time in exchange for consideration. This includes assessing whether the Group has the right to obtain substantially all economic benefits from the asset and the right to direct how and for what purpose it is used. Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. However, leases for real estate for which the Group is a lessee, it has elected not to separate lease and non-lease components and instead accounts for these as single lease. The leases do not impose any covenants other than the security interest in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. Measurement and recognition of leases as a lessee At the lease commencement date, the Group recognises a right-of-use asset and a lease liability on the balance sheet. Lease liabilities Liabilities are measured at the net present value of fixed payments (less lease incentives receivable), the exercise prices of reasonably certain purchase options, penalties for terminating the lease, and payments under reasonably certain extension options. These are discounted using the Group's incremental borrowing rate which is determined: \u2022 Where possible, using recent third party financing received by the Group as a starting point adjusted to reflect changes in financing conditions since third party financing was received \u2022 Using a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases \u2022 Making adjustments specific to the lease, e.g. term, country, currency and security Subsequently, the liability is reduced for payments made and increased for interest (charged so as to produce a constant periodic rate) and is remeasured to reflect any reassessments, modifications, or changes in fixed payments. Extension and termination options are included in a number of property and equipment leases across the Group. These are used to maximise operational flexibility in terms of managing assets used in the Group's operations. The majority of extension and termination options are exercisable only by the Group and not by the respective lessor. Right-of-use assets Right-of-use assets are measured at cost, which comprises the initial measurement of the lease liability, advance lease payments (net of incentives received), initial direct costs, and estimated restoration/dismantling costs. Right-of-use assets are depreciated on a straight-line basis over the shorter of the asset's useful life and the lease term. On the statement of financial position, right-of-use assets and lease liabilities have been disclosed separately. The Group has elected to account for short-term leases and leases of low-value assets (less than \u00a33,000) using the practical expedients. Instead of recognising the right-of-use asset and lease liability, the payments in relation to these are recognised as an expense in the income statement on a straight-line basis over the lease term. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-432": { "value": "Investment in associates An associate is an entity over which the Group has significant influence that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results, assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting. The investment is recognised initially in the statement of financial position at cost, and is adjusted thereafter to recognise the Group\u2019s share of the profit or loss and other comprehensive income of the associate. On acquisition, any excess of the cost of the investments over the Group's share of the net fair value of the identifiable assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the investment. Any excess of the Group\u2019s share of the net fair value of identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in the income statement in which the investment is acquired. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-378": { "value": "Investment in associates An associate is an entity over which the Group has significant influence that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results, assets and liabilities of associates are incorporated in these financial statements using the equity method of accounting. The investment is recognised initially in the statement of financial position at cost, and is adjusted thereafter to recognise the Group\u2019s share of the profit or loss and other comprehensive income of the associate. On acquisition, any excess of the cost of the investments over the Group's share of the net fair value of the identifiable assets and liabilities of the investee is recognised as goodwill, which is included within the carrying amount of the investment. Any excess of the Group\u2019s share of the net fair value of identifiable assets and liabilities over the cost of the investment, after reassessment, is recognised immediately in the income statement in which the investment is acquired. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-433": { "value": "Impairment of non-financial assets Assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment charge is recognised in the income statement for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a post-tax discount rate that is based on current market assessments of the time value of money and risks specific to the asset for which the future cash flow estimates have not been adjusted. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at each reporting date. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset's recoverable amount since the impairment loss was recognised although any reversal cannot result in a carrying amount that would exceed the carrying amount that would have been recognised, net of depreciation, had no impairment loss been recognised in prior years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-379": { "value": "Impairment of non-financial assets Assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment charge is recognised in the income statement for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a post-tax discount rate that is based on current market assessments of the time value of money and risks specific to the asset for which the future cash flow estimates have not been adjusted. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at each reporting date. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset's recoverable amount since the impairment loss was recognised although any reversal cannot result in a carrying amount that would exceed the carrying amount that would have been recognised, net of depreciation, had no impairment loss been recognised in prior years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-434": { "value": "Non-derivative financial instruments Non-derivative financial instruments comprise short-term investments, loans receivable, trade and other receivables, cash, loans and borrowings, contingent consideration and trade payables. Financial assets classification The Group classifies its financial assets at amortised costs if both the following criteria are met: \u2022 The asset is held within a business model whose objective is to collect the contractual cash flows; and \u2022 The contractual terms give rise to cash flows that are solely payments of principal and interest on principal outstanding. Recognition and derecognition of financial instruments Purchases or sales of financial assets that require delivery of assets within a timeframe established by regulation or convention in the market-place (regular way trades) are recognised at the trade date, i.e. the date that the Group commits to purchase or sell the asset. All other financial assets and financial liabilities are recognised at trade date. Financial assets are derecognised when the rights to receive cash flows from the contractual assets have expired or have been transferred and the Group has transferred all the risks and rewards of ownership. Financial liabilities are derecognised when, and only when, the Group\u2019s obligations are discharged, cancelled or have expired. Interest-bearing borrowings Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method. Derivative financial instruments and hedging activities The Group enters into derivative financial instruments to manage its exposure to foreign exchange rate risks using foreign exchange forward contracts. Further details of derivative financial instruments are disclosed in Note 13. Derivatives are recognised initially at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value. The gain or loss on remeasurement is recognised in the income statement immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the income statement depends on the nature of the hedge relationship. A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability. Derivatives are not offset in the financial statements unless the Group has both legal right and intention to offset. The impact of hedging on the Group\u2019s financial position is disclosed in Note 13. A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months. Other derivatives are presented as current assets or current liabilities. \u2022 The effect of credit risk does not dominate the value changes that result from that economic relationship (The Group does not consider credit risk to be material but will monitor on an ongoing basis); and \u2022 The hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the Group actually hedges and the quantity of the hedging instrument that the Group actually uses to hedge that quantity of hedged item. Cash flow hedges The Group designates certain derivatives as hedging instruments in respect of foreign currency risk in cash flow hedges, including hedges of foreign exchange risk on firm commitments. At the inception of the hedge relationship, the Group documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whether the hedging instrument is effective in offsetting changes in fair values or cash flows of the hedged item attributable to the hedged risk, which is when the hedging relationship meets all of the following hedge effectiveness requirements: There is an economic relationship between the hedged item and the hedging instrument; The Group designates the full change in the fair value of a forward contract as the hedging instruments for all of its hedging relationships. The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. The gain or loss relating to the ineffective portion is recognised immediately in the income statement within administration costs. Amounts accumulated in equity are recycled through the income statement in the period when the hedged item affects profit or loss. The group discontinues hedge accounting only when the hedging relationship (or a part thereof) ceases to meet the qualifying criteria. This includes instances when the hedging instrument expires or is sold, terminated or exercised. Any gain or loss recognised in other comprehensive income and accumulated in cash flow hedge reserve at that time remains in equity and is reclassified to profit or loss when the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in the cash flow hedge reserve is reclassified immediately to profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-380": { "value": "Non-derivative financial instruments Non-derivative financial instruments comprise short-term investments, loans receivable, trade and other receivables, cash, loans and borrowings, contingent consideration and trade payables. ", "dimensions": { "concept": "agbarrplc:DescriptionOfAccountingPolicyForNonDerivativeFinancialInstruments", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-381": { "value": "Trade receivables Trade receivables are recognised initially at transaction price. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method, less an allowance for expected credit losses (ECL). The Group always recognises lifetime ECL for trade receivables. The expected credit loss on these financial assets are estimated using a provision matrix based on the Group\u2019s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date, including time value of money where appropriate. The carrying amount of the asset is reduced by the allowance for expected credit losses and the amount of the loss is recognised in the income statement within administration costs. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-382": { "value": "Trade and other payables Trade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-480": { "value": "Short-term investments Short-term investments are interest-bearing deposits. They are recognised initially at fair value plus attributable transaction costs. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method. The Group always recognises 12-months ECL for trade short-term investments as they are low credit risk. ", "dimensions": { "concept": "agbarrplc:DescriptionOfAccountingPolicyForShortTermInvestments", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-483": { "value": "Financial assets classification The Group classifies its financial assets at amortised costs if both the following criteria are met: \u2022 The asset is held within a business model whose objective is to collect the contractual cash flows; and \u2022 The contractual terms give rise to cash flows that are solely payments of principal and interest on principal outstanding. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-383": { "value": "Recognition and derecognition of financial instruments Purchases or sales of financial assets that require delivery of assets within a timeframe established by regulation or convention in the market-place (regular way trades) are recognised at the trade date, i.e. the date that the Group commits to purchase or sell the asset. All other financial assets and financial liabilities are recognised at trade date. Financial assets are derecognised when the rights to receive cash flows from the contractual assets have expired or have been transferred and the Group has transferred all the risks and rewards of ownership. Financial liabilities are derecognised when, and only when, the Group\u2019s obligations are discharged, cancelled or have expired. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-384": { "value": "Cash Cash includes cash in hand, on demand deposits with banks and other short-term, highly liquid investments with maturities of three months or less, which are readily convertible into known amounts of cash and subject to insignificant risk of changes in value. For the purposes of the statement of cash flows, bank overdrafts repayable on demand that form an integral part of the Group\u2019s cash management are included as components of cash. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-481": { "value": "Interest-bearing borrowings Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-385": { "value": "Interest-bearing borrowings Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-387": { "value": "Contingent consideration Contingent consideration resulting from business combinations, is measured at fair value using the income approach. When the contingent consideration meets the definition of a financial liability, it is subsequently remeasured to fair value at each reporting date. The determination of the fair value of contingent consideration is based on cash flows and is classified as a non-current liability in the statement of financial position. ", "dimensions": { "concept": "agbarrplc:DescriptionOfAccountingPolicyForContingentConsideration", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-435": { "value": "Contingent consideration Contingent consideration resulting from business combinations, is measured at fair value using the income approach. When the contingent consideration meets the definition of a financial liability, it is subsequently remeasured to fair value at each reporting date. The determination of the fair value of contingent consideration is based on cash flows and is classified as a non-current liability in the statement of financial position. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-482": { "value": "Derivative financial instruments and hedging activities The Group enters into derivative financial instruments to manage its exposure to foreign exchange rate risks using foreign exchange forward contracts. Further details of derivative financial instruments are disclosed in Note 13. Derivatives are recognised initially at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value. The gain or loss on remeasurement is recognised in the income statement immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the income statement depends on the nature of the hedge relationship. A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability. Derivatives are not offset in the financial statements unless the Group has both legal right and intention to offset. The impact of hedging on the Group\u2019s financial position is disclosed in Note 13. A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months. Other derivatives are presented as current assets or current liabilities. \u2022 The effect of credit risk does not dominate the value changes that result from that economic relationship (The Group does not consider credit risk to be material but will monitor on an ongoing basis); and \u2022 The hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the Group actually hedges and the quantity of the hedging instrument that the Group actually uses to hedge that quantity of hedged item. Cash flow hedges The Group designates certain derivatives as hedging instruments in respect of foreign currency risk in cash flow hedges, including hedges of foreign exchange risk on firm commitments. At the inception of the hedge relationship, the Group documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whether the hedging instrument is effective in offsetting changes in fair values or cash flows of the hedged item attributable to the hedged risk, which is when the hedging relationship meets all of the following hedge effectiveness requirements: There is an economic relationship between the hedged item and the hedging instrument; The Group designates the full change in the fair value of a forward contract as the hedging instruments for all of its hedging relationships. The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. The gain or loss relating to the ineffective portion is recognised immediately in the income statement within administration costs. Amounts accumulated in equity are recycled through the income statement in the period when the hedged item affects profit or loss. The group discontinues hedge accounting only when the hedging relationship (or a part thereof) ceases to meet the qualifying criteria. This includes instances when the hedging instrument expires or is sold, terminated or exercised. Any gain or loss recognised in other comprehensive income and accumulated in cash flow hedge reserve at that time remains in equity and is reclassified to profit or loss when the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in the cash flow hedge reserve is reclassified immediately to profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-463": { "value": "Derivative financial instruments and hedging activities The Group enters into derivative financial instruments to manage its exposure to foreign exchange rate risks using foreign exchange forward contracts. Further details of derivative financial instruments are disclosed in Note 13. Derivatives are recognised initially at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value. The gain or loss on remeasurement is recognised in the income statement immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the income statement depends on the nature of the hedge relationship. A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability. Derivatives are not offset in the financial statements unless the Group has both legal right and intention to offset. The impact of hedging on the Group\u2019s financial position is disclosed in Note 13. A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months. Other derivatives are presented as current assets or current liabilities. \u2022 The effect of credit risk does not dominate the value changes that result from that economic relationship (The Group does not consider credit risk to be material but will monitor on an ongoing basis); and \u2022 The hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the Group actually hedges and the quantity of the hedging instrument that the Group actually uses to hedge that quantity of hedged item. Cash flow hedges The Group designates certain derivatives as hedging instruments in respect of foreign currency risk in cash flow hedges, including hedges of foreign exchange risk on firm commitments. At the inception of the hedge relationship, the Group documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whether the hedging instrument is effective in offsetting changes in fair values or cash flows of the hedged item attributable to the hedged risk, which is when the hedging relationship meets all of the following hedge effectiveness requirements: There is an economic relationship between the hedged item and the hedging instrument; The Group designates the full change in the fair value of a forward contract as the hedging instruments for all of its hedging relationships. The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. The gain or loss relating to the ineffective portion is recognised immediately in the income statement within administration costs. Amounts accumulated in equity are recycled through the income statement in the period when the hedged item affects profit or loss. The group discontinues hedge accounting only when the hedging relationship (or a part thereof) ceases to meet the qualifying criteria. This includes instances when the hedging instrument expires or is sold, terminated or exercised. Any gain or loss recognised in other comprehensive income and accumulated in cash flow hedge reserve at that time remains in equity and is reclassified to profit or loss when the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in the cash flow hedge reserve is reclassified immediately to profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-386": { "value": "Derivative financial instruments and hedging activities The Group enters into derivative financial instruments to manage its exposure to foreign exchange rate risks using foreign exchange forward contracts. Further details of derivative financial instruments are disclosed in Note 13. Derivatives are recognised initially at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value. The gain or loss on remeasurement is recognised in the income statement immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the income statement depends on the nature of the hedge relationship. A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability. Derivatives are not offset in the financial statements unless the Group has both legal right and intention to offset. The impact of hedging on the Group\u2019s financial position is disclosed in Note 13. A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months. Other derivatives are presented as current assets or current liabilities. \u2022 The effect of credit risk does not dominate the value changes that result from that economic relationship (The Group does not consider credit risk to be material but will monitor on an ongoing basis); and \u2022 The hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the Group actually hedges and the quantity of the hedging instrument that the Group actually uses to hedge that quantity of hedged item. Cash flow hedges The Group designates certain derivatives as hedging instruments in respect of foreign currency risk in cash flow hedges, including hedges of foreign exchange risk on firm commitments. At the inception of the hedge relationship, the Group documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Group documents whether the hedging instrument is effective in offsetting changes in fair values or cash flows of the hedged item attributable to the hedged risk, which is when the hedging relationship meets all of the following hedge effectiveness requirements: There is an economic relationship between the hedged item and the hedging instrument; The Group designates the full change in the fair value of a forward contract as the hedging instruments for all of its hedging relationships. The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in other comprehensive income and accumulated under the heading of cash flow hedging reserve. The gain or loss relating to the ineffective portion is recognised immediately in the income statement within administration costs. Amounts accumulated in equity are recycled through the income statement in the period when the hedged item affects profit or loss. The group discontinues hedge accounting only when the hedging relationship (or a part thereof) ceases to meet the qualifying criteria. This includes instances when the hedging instrument expires or is sold, terminated or exercised. Any gain or loss recognised in other comprehensive income and accumulated in cash flow hedge reserve at that time remains in equity and is reclassified to profit or loss when the forecast transaction occurs. When a forecast transaction is no longer expected to occur, the gain or loss accumulated in the cash flow hedge reserve is reclassified immediately to profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-388": { "value": "Inventories Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completing production and selling expenses. The cost of inventories is based on the first-in first-out principle and includes expenditure incurred in acquiring the inventories and bringing them to their primary distribution location and condition. This includes direct labour costs and an appropriate share of overheads based on normal operating activity. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-389": { "value": "Company shares held by employee benefit trusts Company shares are purchased on behalf of employee benefit trusts to satisfy the liability of various employee share schemes. The amount of the consideration paid, including directly attributable costs, is recognised as a charge in equity. Purchased shares are classified as Company shares held by employee benefit trusts, and presented as a deduction from retained earnings. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-436": { "value": "Current and deferred income tax Tax on the profit or loss for the year comprises current and deferred tax. Current tax is charged in the income statement except where it relates to tax on items recognised directly in equity, in which case it is charged to equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the year end date and any adjustment to tax payable in respect of previous years. Deferred tax is provided in full using the liability method, providing for temporary differences between the tax bases of assets and liabilities and their carrying amounts, in the consolidated financial statements. The following temporary differences are not provided for: \u2022 The initial recognition of goodwill; and \u2022 Differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the year end date and are expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-390": { "value": "Current and deferred income tax Tax on the profit or loss for the year comprises current and deferred tax. Current tax is charged in the income statement except where it relates to tax on items recognised directly in equity, in which case it is charged to equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the year end date and any adjustment to tax payable in respect of previous years. Deferred tax is provided in full using the liability method, providing for temporary differences between the tax bases of assets and liabilities and their carrying amounts, in the consolidated financial statements. The following temporary differences are not provided for: \u2022 The initial recognition of goodwill; and \u2022 Differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the year end date and are expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-391": { "value": "Employee benefits Retirement benefit plans The Group operates two pension schemes, as detailed in Note 27. The schemes are generally funded through payments to trustee-administered funds. The Group has both defined benefit and defined contribution plans. Defined contribution pension plans A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Obligations for contributions are recognised as an expense in the income statement as they fall due. The Group has no further payment obligations once the contributions have been paid. Defined benefit pension plans A defined benefit plan is a pension plan that is not a defined contribution plan. Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation. The surplus recognised in the statement of financial position in respect of defined benefit pension plans is the present value of plan assets less the fair value of the defined benefit obligation. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The pension rules state that the trustees shall pay any surplus, after liabilities have been satisfied, to the participating employer. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity in other comprehensive income in the period in which they arise. The Group recognises gains and losses on the settlement of a defined benefit plan when the settlement occurs. The gain or loss on a settlement is the difference between the present value of the defined benefit obligation being settled as determined on the date of settlement and the settlement price, including any plan assets transferred and any payments made directly by the Group in connection with the settlement. The Group\u2019s defined benefit plan was closed to future accrual on 1 May 2016. Share-based compensation The Group grants equity-settled share-based payments to certain employees. These are measured at fair value (excluding the effect of non market-based vesting conditions) at the grant date. The fair value of the equity-settled share-based payment determined at the grant date is expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of the shares that will eventually vest and adjusted for the effect of non market-based vesting conditions. Fair value is measured using the Black-Scholes pricing model. The Group also provides employees with the ability to purchase the Company\u2019s ordinary shares at a discount to the current market value through payroll. The Group records as an expense the fair value of the discount on the shares purchased by the employee as a charge to the income statement and a credit to the share options reserve. At each year end date, the entity revises its estimates of the number of options that are expected to vest based on the non market-based vesting conditions. It recognises the impact of the revision to original estimates, if any, in the income statement, with a corresponding adjustment to the share options reserve. Profit-sharing and bonus plans The Group recognises a liability and an expense for various bonuses based on formulae that take into consideration the profit attributable to the Company\u2019s shareholders after certain adjustments. The Group recognises a provision where there is a contractual obligation or where there is a past practice that has created a constructive obligation. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-437": { "value": "Share-based compensation The Group grants equity-settled share-based payments to certain employees. These are measured at fair value (excluding the effect of non market-based vesting conditions) at the grant date. The fair value of the equity-settled share-based payment determined at the grant date is expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of the shares that will eventually vest and adjusted for the effect of non market-based vesting conditions. Fair value is measured using the Black-Scholes pricing model. The Group also provides employees with the ability to purchase the Company\u2019s ordinary shares at a discount to the current market value through payroll. The Group records as an expense the fair value of the discount on the shares purchased by the employee as a charge to the income statement and a credit to the share options reserve. At each year end date, the entity revises its estimates of the number of options that are expected to vest based on the non market-based vesting conditions. It recognises the impact of the revision to original estimates, if any, in the income statement, with a corresponding adjustment to the share options reserve. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-392": { "value": "Provisions A provision is recognised if, as the result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. A restructuring provision is recognised when the Group has approved a detailed and formal restructuring plan which has been either announced or has commenced. Future operating costs are not provided for. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-393": { "value": "Dividend distributions Dividend distributions to the Company\u2019s shareholders are recognised as a liability in the Group\u2019s financial statements in the period in which the dividends are approved by the Company\u2019s shareholders. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-394": { "value": "Alternative performance measures The Group uses alternative performance measures (APMs) as a mechanism to support year-on-year business performance and cash generation comparisons, and to enhance management\u2019s planning and decision-making on the allocation of resources. The APMs are also used to provide information in line with the expectations of investors, and when setting guidance on expected future business performance. As each APM is defined by the Group, they may not be directly comparable with equivalently-named measures in other companies. Definitions of APMs and reconciliation to GAAP measures can be found in the Glossary on pages 191 to 194. ", "dimensions": { "concept": "agbarrplc:DescriptionOfAccountingPolicyForAlternativePerformanceMeasures", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-395": { "value": "Adjusting items Adjusting items are items of financial performance which have been determined by management as being material by their size or incidence and relevant to the understanding of the Group\u2019s underlying business performance. Adjusting items include profit or loss on business reorganisation and integration, acquisitions and asset impairments. The Group presents these measures to users to enhance their understanding of how the business had performed within the year, and does not consider them to be more important than, or superior to, their equivalent IFRS measure. ", "dimensions": { "concept": "agbarrplc:DescriptionOfAccountingPolicyForAdjustingItems", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-396": { "value": "Critical accounting judgements and key sources of estimation uncertainty The preparation of financial statements requires management to make assumptions and estimates that affect the amounts reported for assets and liabilities as at the statement of financial position date and the amounts reported for revenues and expenses during the year. Due to the nature of estimation, the actual outcomes may well differ from these estimates. The directors do not consider there to be any critical accounting judgements. The key sources of estimation uncertainty at the end of the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are: Estimates Retirement benefit obligations The determination of any defined benefit pension scheme surplus/obligation is based on assumptions determined with independent actuarial advice. The assumptions used include discount rate, inflation, pension increases, salary increases, the expected return on scheme assets and mortality assumptions. The material estimations are those for which a sensitivity analysis is provided in Note 27. The directors consider that those sensitivities provided in Note 27 represent the range of possible outcomes that could reasonably be expected to occur in the next 12 months. Assessment of impairment of goodwill and brands Goodwill and brands have arisen from business combinations that have indefinite useful lives and, in accordance with IAS 36 are subject to annual impairment testing. The recoverable amount is assessed as the higher of the assets value in use or the fair value less costs of disposal. The directors consider there to be a key source of estimation uncertainty in the Innate-Essence cashflows. A reduction in the CAGR from 41.6% to 23.6% would result in a change in carrying value of \u00a33m. The assumptions used in the cashflow projections and associated sensitivities are set out in Note 10.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-397": { "value": "
2. Segment reporting
The Board and senior executives have been identified as the Group's chief operating decision-makers (CODM), who review the Group's internal reporting in order to assess performance
and allocate resources.
The reportable segments have been aggregated by nature of the product as well as having similar production and distribution processes, consistent with the internal reporting structure
used by the CODM.
The Group reports on the following segments:
1. Soft drinks \u2013 includes carbonated and non-carbonated beverages from brands such as IRN-BRU, Boost, Barr, Rubicon, Rio and Frobishers.
2. Cocktail solutions \u2013 includes beverages from the FUNKIN brand for premium socialising.
3. Other \u2013 includes oat-based products from the MOMA brand and functional beverages from Innate-Essence business.
Segment performance is evaluated based on revenue and gross profit and is measured consistently with gross profit in the consolidated financial statements.
As the Group's operating costs are charged centrally, the performance of the segments is assessed by reference to their revenue and gross profit as reported to CODM.
Soft Cocktail
drinks solutions Other Total
Year ended 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m
Total revenue
382.0
35.8
19.5
437.3
Gross profit
157.4
13.6
6.3
177.3
Soft Cocktail
drinks solutions Other Total
Year ended 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Total revenue
368.8
40.3
11.3
420.4
Gross profit
145.9
14.8
3.6
164.3
There are no material intersegment sales. All revenue is in relation to product sales, which is recognised at a point in time, upon delivery to the customer.
All of the assets and liabilities of the Group are managed on a central basis rather than at a segment level. As a result, no reconciliation of segment assets and liabilities to the statement of
financial position has been disclosed for either of the periods presented.
Included across all segments are revenues arising of approximately \u00a378.2m, which arose from sales to the Group's largest customer (2025: \u00a375.7m). No other single customers
contributed 10% or more to the Group's revenue in either 2025 or 2026.
Geographical information
The Group operates predominantly in the UK with some worldwide sales. All of the operations of the Group are based in the UK.
Group
2026 2025
Revenue \u00a3m \u00a3m
UK
418.8
401.4
Rest of the world
18.5
19.0
437.3
420.4
The rest of the world revenue includes sales to the Republic of Ireland and international wholesale export houses. All of the assets of the Group are located in the UK.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-438": { "value": "2. Segment reporting The Board and senior executives have been identified as the Group's chief operating decision-makers (CODM), who review the Group's internal reporting in order to assess performance and allocate resources. The reportable segments have been aggregated by nature of the product as well as having similar production and distribution processes, consistent with the internal reporting structure used by the CODM. The Group reports on the following segments: 1. Soft drinks \u2013 includes carbonated and non-carbonated beverages from brands such as IRN-BRU, Boost, Barr, Rubicon, Rio and Frobishers. 2. Cocktail solutions \u2013 includes beverages from the FUNKIN brand for premium socialising. 3. Other \u2013 includes oat-based products from the MOMA brand and functional beverages from Innate-Essence business. Segment performance is evaluated based on revenue and gross profit and is measured consistently with gross profit in the consolidated financial statements. As the Group's operating costs are charged centrally, the performance of the segments is assessed by reference to their revenue and gross profit as reported to CODM.
Soft Cocktail
drinks solutions Other Total
Year ended 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m
Total revenue
382.0
35.8
19.5
437.3
Gross profit
157.4
13.6
6.3
177.3
Soft Cocktail
drinks solutions Other Total
Year ended 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Total revenue
368.8
40.3
11.3
420.4
Gross profit
145.9
14.8
3.6
164.3
There are no material intersegment sales. All revenue is in relation to product sales, which is recognised at a point in time, upon delivery to the customer. All of the assets and liabilities of the Group are managed on a central basis rather than at a segment level. As a result, no reconciliation of segment assets and liabilities to the statement of financial position has been disclosed for either of the periods presented. Included across all segments are revenues arising of approximately \u00a378.2m, which arose from sales to the Group's largest customer (2025: \u00a375.7m). No other single customers contributed 10% or more to the Group's revenue in either 2025 or 2026. Geographical information The Group operates predominantly in the UK with some worldwide sales. All of the operations of the Group are based in the UK.
Group
2026 2025
Revenue \u00a3m \u00a3m
UK
418.8
401.4
Rest of the world
18.5
19.0
437.3
420.4
The rest of the world revenue includes sales to the Republic of Ireland and international wholesale export houses. All of the assets of the Group are located in the UK.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-464": { "value": "Included across all segments are revenues arising of approximately \u00a378.2m, which arose from sales to the Group's largest customer (2025: \u00a375.7m). No other single customers contributed 10% or more to the Group's revenue in either 2025 or 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-465": { "value": "Geographical information The Group operates predominantly in the UK with some worldwide sales. All of the operations of the Group are based in the UK.
Group
2026 2025
Revenue \u00a3m \u00a3m
UK
418.8
401.4
Rest of the world
18.5
19.0
437.3
420.4
The rest of the world revenue includes sales to the Republic of Ireland and international wholesale export houses. All of the assets of the Group are located in the UK.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-398": { "value": "
3. Profit before tax
The following items have been included in arriving at profit before tax:
2026 2025
Note \u00a3m \u00a3m
Depreciation of property, plant and equipment
11
8.7
9.0
Depreciation of right-of-use assets
12
2.1
2.0
Impairment of assets held for sale
20
0.5
1.6
Amortisation of intangible assets
10
0.5
1.2
Cost of inventories charged in cost of sales
260.0
256.1
Gain on sale of property, plant and equipment
(1.2)
(0.3)
Staff costs
4
72.8
71.2
R&D costs for the year totalled \u00a32.2m (2025: \u00a31.6m), with elements of these costs included in the table above.
During the year \u00a33.2m of costs were incurred in relation to business change projects, business reorganisation and integration costs and acquisition related costs. Elements of these costs
are included in the table above.
Included within administration costs (Note 5) is the auditor's remuneration, including expenses for audit and non-audit services.
The cost includes services from the Group's auditor:
2026 2025
\u00a3'000 \u00a3'000
Statutory audit services
Fees payable to the auditor of the parent Company and consolidated accounts
437
354
Audit-related assurance services
37
37
5. Operating expenses
2026 2025
\u00a3m \u00a3m
Distribution costs (including selling costs)
57.2
51.1
Administration costs
58.5
61.5
115.7
112.6
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-494": { "value": "3. Profit before tax The following items have been included in arriving at profit before tax:
2026 2025
Note \u00a3m \u00a3m
Depreciation of property, plant and equipment
11
8.7
9.0
Depreciation of right-of-use assets
12
2.1
2.0
Impairment of assets held for sale
20
0.5
1.6
Amortisation of intangible assets
10
0.5
1.2
Cost of inventories charged in cost of sales
260.0
256.1
Gain on sale of property, plant and equipment
(1.2)
(0.3)
Staff costs
4
72.8
71.2
R&D costs for the year totalled \u00a32.2m (2025: \u00a31.6m), with elements of these costs included in the table above. During the year \u00a33.2m of costs were incurred in relation to business change projects, business reorganisation and integration costs and acquisition related costs. Elements of these costs are included in the table above. Included within administration costs (Note 5) is the auditor's remuneration, including expenses for audit and non-audit services. The cost includes services from the Group's auditor:
2026 2025
\u00a3'000 \u00a3'000
Statutory audit services
Fees payable to the auditor of the parent Company and consolidated accounts
437
354
Audit-related assurance services
37
37
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-439": { "value": "3. Profit before tax The following items have been included in arriving at profit before tax:
2026 2025
Note \u00a3m \u00a3m
Depreciation of property, plant and equipment
11
8.7
9.0
Depreciation of right-of-use assets
12
2.1
2.0
Impairment of assets held for sale
20
0.5
1.6
Amortisation of intangible assets
10
0.5
1.2
Cost of inventories charged in cost of sales
260.0
256.1
Gain on sale of property, plant and equipment
(1.2)
(0.3)
Staff costs
4
72.8
71.2
R&D costs for the year totalled \u00a32.2m (2025: \u00a31.6m), with elements of these costs included in the table above. During the year \u00a33.2m of costs were incurred in relation to business change projects, business reorganisation and integration costs and acquisition related costs. Elements of these costs are included in the table above. Included within administration costs (Note 5) is the auditor's remuneration, including expenses for audit and non-audit services. The cost includes services from the Group's auditor:
2026 2025
\u00a3'000 \u00a3'000
Statutory audit services
Fees payable to the auditor of the parent Company and consolidated accounts
437
354
Audit-related assurance services
37
37
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-466": { "value": "The following items have been included in arriving at profit before tax:
2026 2025
Note \u00a3m \u00a3m
Depreciation of property, plant and equipment
11
8.7
9.0
Depreciation of right-of-use assets
12
2.1
2.0
Impairment of assets held for sale
20
0.5
1.6
Amortisation of intangible assets
10
0.5
1.2
Cost of inventories charged in cost of sales
260.0
256.1
Gain on sale of property, plant and equipment
(1.2)
(0.3)
Staff costs
4
72.8
71.2
R&D costs for the year totalled \u00a32.2m (2025: \u00a31.6m), with elements of these costs included in the table above. During the year \u00a33.2m of costs were incurred in relation to business change projects, business reorganisation and integration costs and acquisition related costs. Elements of these costs are included in the table above. Included within administration costs (Note 5) is the auditor's remuneration, including expenses for audit and non-audit services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-484": { "value": "
2026 2025
Note \u00a3m \u00a3m
Depreciation of property, plant and equipment
11
8.7
9.0
Depreciation of right-of-use assets
12
2.1
2.0
Impairment of assets held for sale
20
0.5
1.6
Amortisation of intangible assets
10
0.5
1.2
Cost of inventories charged in cost of sales
260.0
256.1
Gain on sale of property, plant and equipment
(1.2)
(0.3)
Staff costs
4
72.8
71.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-489": { "value": "
2026 2025
Note \u00a3m \u00a3m
Depreciation of property, plant and equipment
11
8.7
9.0
Depreciation of right-of-use assets
12
2.1
2.0
Impairment of assets held for sale
20
0.5
1.6
Amortisation of intangible assets
10
0.5
1.2
Cost of inventories charged in cost of sales
260.0
256.1
Gain on sale of property, plant and equipment
(1.2)
(0.3)
Staff costs
4
72.8
71.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-485": { "value": "R&D costs for the year totalled \u00a32.2m (2025: \u00a31.6m), with elements of these costs included in the table above. ", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-467": { "value": "The cost includes services from the Group's auditor:
2026 2025
\u00a3'000 \u00a3'000
Statutory audit services
Fees payable to the auditor of the parent Company and consolidated accounts
437
354
Audit-related assurance services
37
37
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-399": { "value": "
4. Employees and directors
2026
2025
Average monthly number of people employed by the Group (including executive directors)
Production and distribution
623
544
Administration
368
420
991
964
2026 2025
Staff costs for the Group for the year \u00a3m \u00a3m
Wages and salaries
56.9
57.2
Social security costs
7.7
6.9
Share-based payments
2.5
2.4
Pension costs \u2013 defined contribution plans
5.7
4.7
72.8
71.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-441": { "value": "5. Operating expenses
2026 2025
\u00a3m \u00a3m
Distribution costs (including selling costs)
57.2
51.1
Administration costs
58.5
61.5
115.7
112.6
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-400": { "value": "
6. Net finance costs
2026 2025
Finance income \u00a3m \u00a3m
Interest on bank and short-term deposits
1.5
1.8
Finance income relating to defined benefit pension plans
0.1
0.2
Other interest
0.1
\u2013
1.7
2.0
Finance costs
Interest payable
0.4
0.3
Lease interest
0.3
0.2
0.7
0.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-495": { "value": "6. Net finance costs
2026 2025
Finance income \u00a3m \u00a3m
Interest on bank and short-term deposits
1.5
1.8
Finance income relating to defined benefit pension plans
0.1
0.2
Other interest
0.1
\u2013
1.7
2.0
Finance costs
Interest payable
0.4
0.3
Lease interest
0.3
0.2
0.7
0.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-490": { "value": "6. Net finance costs
2026 2025
Finance income \u00a3m \u00a3m
Interest on bank and short-term deposits
1.5
1.8
Finance income relating to defined benefit pension plans
0.1
0.2
Other interest
0.1
\u2013
1.7
2.0
Finance costs
Interest payable
0.4
0.3
Lease interest
0.3
0.2
0.7
0.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-486": { "value": "6. Net finance costs
2026 2025
Finance income \u00a3m \u00a3m
Interest on bank and short-term deposits
1.5
1.8
Finance income relating to defined benefit pension plans
0.1
0.2
Other interest
0.1
\u2013
1.7
2.0
Finance costs
Interest payable
0.4
0.3
Lease interest
0.3
0.2
0.7
0.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-468": { "value": "6. Net finance costs
2026 2025
Finance income \u00a3m \u00a3m
Interest on bank and short-term deposits
1.5
1.8
Finance income relating to defined benefit pension plans
0.1
0.2
Other interest
0.1
\u2013
1.7
2.0
Finance costs
Interest payable
0.4
0.3
Lease interest
0.3
0.2
0.7
0.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-440": { "value": "6. Net finance costs
2026 2025
Finance income \u00a3m \u00a3m
Interest on bank and short-term deposits
1.5
1.8
Finance income relating to defined benefit pension plans
0.1
0.2
Other interest
0.1
\u2013
1.7
2.0
Finance costs
Interest payable
0.4
0.3
Lease interest
0.3
0.2
0.7
0.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-401": { "value": "
7. Taxation
2026 2025
Group \u00a3m \u00a3m
Charge/(credit) to the income statement
Current tax on profits for the year
13.5
9.7
Adjustments in respect of prior years
(0.3)
(1.5)
Total current tax expense
13.2
8.2
Deferred tax
Origination and reversal of:
Temporary differences
2.7
4.3
Adjustments in respect of prior years
\u2013
1.0
Total deferred tax expense (Note 25)
2.7
5.3
Total tax expense
15.9
13.5
In addition to the above movements in deferred tax, a deferred tax debit of \u00a32.0m (2025: debit of \u00a31.5m) has been recognised in other comprehensive income and a debit of \u00a30.1m
(2025: debit of \u00a30.1m) has been taken direct to reserves (Note 25).
The tax on the Group's profit before tax differs from the amount that would arise using the tax rate applicable to the consolidated profits of the Group as follows:
2026 2026 2025 2025
\u00a3m % \u00a3m %
Profit before tax
62.6
53.2
Tax at 25.0% (2025: 25.0%)
15.7
25.0
13.3
25.0
Tax effects of:
Items that are not deductible in determining taxable profit
0.5
0.9
0.7
1.3
Current tax adjustment in respect of prior years
(0.3)
(0.5)
(1.5)
(2.8)
Deferred tax adjustment in respect of prior years
\u2013
\u2013
1.0
1.9
Total tax expense
15.9
25.4
13.5
25.4
The weighted average tax rate was 25.4% (2025: 25.4%). The standard rate of corporation tax applied to reported profit is 25% (2025: 25%).
25. Deferred tax assets and liabilities
Retirement benefit Share-based Cash flow Accelerated tax Total deferred
obligations payments hedge depreciation tax liability
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.5
0.1
(27.2)
(32.3)
(Charge)/credit to the income statement (Note 7)
(0.9)
0.1
\u2013
(4.5)
(5.3)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(31.7)
(36.0)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(6.1)
(2.7)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Arising on acquisition
\u2013
\u2013
\u2013
(5.3)
(5.3)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(43.1)
(41.9)
Retirement benefit Share-based Cash flow Accelerated tax Total deferred tax
obligations payments hedge depreciation liability
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.4
0.1
(7.7)
(12.9)
(Charge)/credit to the income statement
(0.9)
0.2
\u2013
(4.7)
(5.4)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(7.2)
(7.2)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(19.6)
(23.9)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(7.2)
(3.8)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(1.4)
(1.4)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(28.2)
(27.0)
No deferred tax asset is recognised in the statement of financial position for unused capital losses within the Company of \u00a34.0m (2025: \u00a34.0m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-402": { "value": "
8. Earnings per share
Basic earnings per share has been calculated by dividing the earnings attributable to equity holders of the parent by the weighted average number of shares in issue during the year,
excluding shares held by the employee share scheme trusts.
2026
2025
Profit attributable to equity holders of the Company (\u00a3m)
47.1
39.7
Weighted average number of ordinary shares in issue
111,438,412
110,874,571
Basic earnings per share (pence)
42.27
35.81
For diluted earnings per share, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all potentially dilutive ordinary shares. These represent share
options granted to employees where the exercise price is less than the average market price of the Company\u2019s ordinary shares during the year. The number of shares as calculated above
is compared with the number of shares that would have been issued assuming the exercise of the share options.
2026
2025
Profit attributable to equity holders of the Company (\u00a3m)
47.1
39.7
Weighted average number of ordinary shares in issue
111,438,412
110,874,571
Adjustment for dilutive effect of share options
1,234,304
1,175,898
Diluted weighted average number of ordinary shares in issue
112,672,716
112,050,469
Diluted earnings per share (pence)
41.80
35.43
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-442": { "value": "
9. Dividends
Dividends paid in the financial year were as follows:
2026 2025 2026 2025
per share per share \u00a3m \u00a3m
Final dividend
13.76p
12.40p
15.3
13.8
Interim dividend
3.44p
3.10p
3.9
3.4
17.20p
15.50p
19.2
17.2
The directors have proposed a final dividend in respect of the year ended 31 January 2026 of 15.27p per share. It will be paid on 5 June 2026 to all shareholders who are on the Register
of Members on 8 May 2026.
Dividends payable in respect of the financial year were as follows:
2026 2025
per share per share
Final dividend
15.27p
13.76p
Interim dividend
3.44p
3.10p
Total dividend payable
18.71p
16.86p
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-404": { "value": "9. Dividends Dividends paid in the financial year were as follows:
2026 2025 2026 2025
per share per share \u00a3m \u00a3m
Final dividend
13.76p
12.40p
15.3
13.8
Interim dividend
3.44p
3.10p
3.9
3.4
17.20p
15.50p
19.2
17.2
The directors have proposed a final dividend in respect of the year ended 31 January 2026 of 15.27p per share. It will be paid on 5 June 2026 to all shareholders who are on the Register of Members on 8 May 2026. Dividends payable in respect of the financial year were as follows:
2026 2025
per share per share
Final dividend
15.27p
13.76p
Interim dividend
3.44p
3.10p
Total dividend payable
18.71p
16.86p
28. Share capital
2026
2025
Shares
\u00a3m
Shares
\u00a3m
Authorised, issued and fully paid
112,028,871
4.7
112,028,871
4.7
The Company has one class of ordinary shares which carry no right to fixed income. The shares have a nominal value of 4 1/6 pence.
During the year to 31 January 2026, the Company's employee benefit trusts purchased 747,312 shares (2025: 475,449 shares). The total amount paid to acquire the shares has been
deducted from shareholders' equity and is included within retained earnings. At 31 January 2026, the shares held by the Company's employee benefit trusts represented 1,053,203
(2025: 791,826) shares at a purchased cost of \u00a36.7m (2025: \u00a34.3m).
Share repurchase programme
During the year ended 25 January 2020, the Group completed a share repurchase programme. This capital was replaced by creating a Capital Redemption Reserve, shown within \u2018Other reserves\u2019.
The cash flow hedge reserve is also included in \u2018Other reserves\u2019 in equity and records the effective portion of movements in the fair value of forward foreign exchange contracts that have
been designated as part of a cash flow hedge relationship.
Cash flow Capital
hedge redemption
reserve reserve Total
Other reserves \u00a3m \u00a3m \u00a3m
At 25 January 2025
(0.2)
0.2
\u2013
Movement on cash flow hedge reserve
\u2013
\u2013
\u2013
At 31 January 2026
(0.2)
0.2
\u2013
The share premium reserve contains the premium arising on the issue of equity shares, net of issue expenses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-469": { "value": "0.1527", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-403": { "value": "
10. Intangible assets
Software
Customer development
Goodwill Brands relationships Water rights costs Total
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 28 January 2024 and 25 January 2025
45.2
94.4
3.9
0.7
11.8
156.0
Additions
\u2013
\u2013
\u2013
\u2013
0.1
0.1
Acquired on subsidiary acquisition
11.2
19.7
2.4
\u2013
0.2
33.5
Disposals
\u2013
\u2013
(3.9)
\u2013
\u2013
(3.9)
At 31 January 2026
56.4
114.1
2.4
0.7
12.1
185.7
Amortisation
At 28 January 2024
3.6
7.3
3.9
0.7
10.1
25.6
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
1.2
1.2
At 25 January 2025
3.6
7.3
3.9
0.7
11.3
26.8
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
0.5
0.5
Disposals
\u2013
\u2013
(3.9)
\u2013
\u2013
(3.9)
At 31 January 2026
3.6
7.3
\u2013
0.7
11.8
23.4
Carrying amounts
At 31 January 2026
52.8
106.8
2.4
\u2013
0.3
162.3
At 25 January 2025
41.6
87.1
\u2013
\u2013
0.5
129.2
As included in Note 14, the Company acquired the assets and liabilities of Innate-Essence Limited (\u2018Innate\u2019) and Frobishers Juices Holdings Limited (\u2018Frobishers\u2019) during the year. These
acquisitions are included in the additions of goodwill, brands and customer lists in the table above.
The remaining goodwill and brands recognised relate primarily to the acquisition of Rio Tropical Limited, Boost Drinks Limited, MOMA Foods Ltd, Rubicon Drinks Limited and FUNKIN
Limited. Others includes the software development costs from internally generated software development and third-party consultancy costs in relation to the Business Process Redesign
project implemented in 2015.
The customer relationships cost represents intangible assets recognised on the acquisition of Rubicon Drinks Limited and FUNKIN Limited. No value was attributed to the customer
relationships of FUNKIN when the FUNKIN assets were transferred to A.G. BARR p.l.c. in the year and have therefore been disposed of in the period. The Rubicon costs were amortised
over the assets' expected useful lives and are now fully amortised.
The amortisation costs for the year to 31 January 2026 have been included in the income statement as administration costs.
Software
Customer development
Goodwill Brands relationships Water rights costs Total
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 28 January 2024
1.9
7.3
1.0
0.7
11.8
22.7
Additions
5.1
29.0
\u2013
\u2013
\u2013
34.1
At 25 January 2025
7.0
36.3
1.0
0.7
11.8
56.8
Additions
14.4
6.8
\u2013
\u2013
\u2013
21.2
At 31 January 2026
21.4
43.1
1.0
0.7
11.8
78.0
Amortisation
At 28 January 2024
1.9
7.3
1.0
0.7
10.2
21.1
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
1.2
1.2
At 25 January 2025
1.9
7.3
1.0
0.7
11.4
22.3
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
0.4
0.4
At 31 January 2026
1.9
7.3
1.0
0.7
11.8
22.7
Carrying amounts
At 31 January 2026
19.5
35.8
\u2013
\u2013
\u2013
55.3
At 25 January 2025
5.1
29.0
\u2013
\u2013
0.4
34.5
On 1 April 2025, the Company acquired the remaining assets of FUNKIN Limited; on 1 June 2024 the Company acquired the assets and liabilities of Rio Tropical and on
31 October 2024 acquired the assets and liabilities of Boost Drinks Limited (Boost). These acquisitions are included in the additions of brands and goodwill in the table above.
Impairment tests for goodwill and brands
For impairment testing, goodwill and brands are allocated to the cash-generating unit (CGU) representing the lowest level at which goodwill is monitored for internal management
purposes. The Group tests whether there has been any impairment of intangible assets on an annual basis or when there is an indication of impairment. The recoverable amount of
a CGU is based on value in use calculations. These calculations use pre-tax cash flow projections based on financial forecasts approved by management which cover a five-year period.
Cash flows beyond five years are extrapolated using the growth rates and other key assumptions noted below.
The aggregate carrying amounts of intangible assets allocated to each CGU are:
Goodwill Brands Customer Total
At 31 January 2026 \u00a3m \u00a3m lists \u00a3m
Rubicon
21.0
43.0
\u2013
64.0
FUNKIN
14.4
6.8
\u2013
21.2
MOMA
1.0
8.4
\u2013
9.4
Boost
1.9
16.9
\u2013
18.8
Rio Tropical
3.3
12.0
\u2013
15.3
Frobishers
2.5
6.3
2.4
11.2
Innate-Essence
8.7
13.4
\u2013
22.1
Total
52.8
106.8
2.4
162.0
Goodwill Brands Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m
Rubicon
21.0
43.0
64.0
FUNKIN
14.4
6.8
21.2
MOMA
1.0
8.4
9.4
Boost
1.9
16.9
18.8
Rio Tropical
3.3
12.0
15.3
Total
41.6
87.1
128.7
Key assumptions for each CGU:
2026
2025
Long-term Discount Long-term Discount
growth rate rate growth rate rate
%
%
%
%
Rubicon
3.0
10.3
3.0
11.4
FUNKIN
3.0
10.3
3.0
11.4
MOMA
3.0
10.3
3.0
13.4
Boost
3.0
10.3
3.0
11.4
Rio Tropical
3.0
10.3
3.0
11.4
Innate-Essence
3.0
12.3
\u2013
\u2013
Frobishers
1.9
14.5
\u2013
\u2013
Key assumptions used in value in use calculations
The following describes each key assumption on which management has based its cash flow projections to undertake impairment testing of goodwill:
\u2022 Volume growth rates \u2013 reflect management expectations of volume growth based on growth achieved to date, current strategy and expected market trends, and will vary according to
each CGU.
\u2022 Marginal contribution \u2013 being revenue less material costs and all other marginal costs that management considers to be directly attributable to the sale of a given product. Marginal
contribution is based on approved financial budgets. Key assumptions are made within these budgets about pricing, discounts and costs based on historical data, current strategy and
expected market trends.
\u2022 Advertising and promotional spend \u2013 financial budgets approved by management are used to determine the value assigned to advertising and promotional spend. This is based on
planned spend for year one and strategic intent thereafter.
\u2022 Raw material price, production and distribution costs, selling costs and other overhead inflation \u2013 based on approved financial budgets, which incorporate current material coverage,
current strategy and expected market trends. These expectations explicitly consider the potential financial impact of material climate-related risks on the availability, quality, and cost of
agricultural ingredients, as detailed in the physical risks section of our TCFD disclosures on page 44 to 51 and the Climate Change Considerations in Note 1.
\u2022 Discount rate \u2013 the discount rate reflects management's estimate of post-tax cost of capital adjusted for the specific risks impacting on each operating unit. The estimated pre-tax cost of
capital is based on guidance provided by an independent third party to the Group.
\u2022 The long-term growth rate assumption of 3% is supported by the Group's long-term historical growth rate.
\u2022 We do not consider there to be any possible changes that would result in the erosion of headroom.
\u2022 We have considered Frobishers from an impairment review perspective and consider there have been no movements since acquisition to suggest it would be impaired.
Sensitivity analysis was carried out on the above calculations to review possible levels of impairment under a range of different assumptions, e.g. adjusting discount rates. Specifically in
relation to Innate-Essence, the base case scenario assumes a revenue CAGR over the forward-looking five year period of 41.6%, giving a recoverable value of \u00a334.9m which is \u00a312.9m
higher than the carrying value. A reduction in the revenue CAGR to 28.25% would reduce this headroom to zero. Reasonably possible changes to the key assumptions applied in
assessing the value in use calculations would not result in a change to the impairment conclusions in all other CGUs.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-470": { "value": "10. Intangible assets
Software
Customer development
Goodwill Brands relationships Water rights costs Total
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 28 January 2024 and 25 January 2025
45.2
94.4
3.9
0.7
11.8
156.0
Additions
\u2013
\u2013
\u2013
\u2013
0.1
0.1
Acquired on subsidiary acquisition
11.2
19.7
2.4
\u2013
0.2
33.5
Disposals
\u2013
\u2013
(3.9)
\u2013
\u2013
(3.9)
At 31 January 2026
56.4
114.1
2.4
0.7
12.1
185.7
Amortisation
At 28 January 2024
3.6
7.3
3.9
0.7
10.1
25.6
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
1.2
1.2
At 25 January 2025
3.6
7.3
3.9
0.7
11.3
26.8
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
0.5
0.5
Disposals
\u2013
\u2013
(3.9)
\u2013
\u2013
(3.9)
At 31 January 2026
3.6
7.3
\u2013
0.7
11.8
23.4
Carrying amounts
At 31 January 2026
52.8
106.8
2.4
\u2013
0.3
162.3
At 25 January 2025
41.6
87.1
\u2013
\u2013
0.5
129.2
As included in Note 14, the Company acquired the assets and liabilities of Innate-Essence Limited (\u2018Innate\u2019) and Frobishers Juices Holdings Limited (\u2018Frobishers\u2019) during the year. These acquisitions are included in the additions of goodwill, brands and customer lists in the table above. The remaining goodwill and brands recognised relate primarily to the acquisition of Rio Tropical Limited, Boost Drinks Limited, MOMA Foods Ltd, Rubicon Drinks Limited and FUNKIN Limited. Others includes the software development costs from internally generated software development and third-party consultancy costs in relation to the Business Process Redesign project implemented in 2015. The customer relationships cost represents intangible assets recognised on the acquisition of Rubicon Drinks Limited and FUNKIN Limited. No value was attributed to the customer relationships of FUNKIN when the FUNKIN assets were transferred to A.G. BARR p.l.c. in the year and have therefore been disposed of in the period. The Rubicon costs were amortised over the assets' expected useful lives and are now fully amortised. The amortisation costs for the year to 31 January 2026 have been included in the income statement as administration costs.
Software
Customer development
Goodwill Brands relationships Water rights costs Total
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 28 January 2024
1.9
7.3
1.0
0.7
11.8
22.7
Additions
5.1
29.0
\u2013
\u2013
\u2013
34.1
At 25 January 2025
7.0
36.3
1.0
0.7
11.8
56.8
Additions
14.4
6.8
\u2013
\u2013
\u2013
21.2
At 31 January 2026
21.4
43.1
1.0
0.7
11.8
78.0
Amortisation
At 28 January 2024
1.9
7.3
1.0
0.7
10.2
21.1
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
1.2
1.2
At 25 January 2025
1.9
7.3
1.0
0.7
11.4
22.3
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
0.4
0.4
At 31 January 2026
1.9
7.3
1.0
0.7
11.8
22.7
Carrying amounts
At 31 January 2026
19.5
35.8
\u2013
\u2013
\u2013
55.3
At 25 January 2025
5.1
29.0
\u2013
\u2013
0.4
34.5
On 1 April 2025, the Company acquired the remaining assets of FUNKIN Limited; on 1 June 2024 the Company acquired the assets and liabilities of Rio Tropical and on 31 October 2024 acquired the assets and liabilities of Boost Drinks Limited (Boost). These acquisitions are included in the additions of brands and goodwill in the table above. Impairment tests for goodwill and brands For impairment testing, goodwill and brands are allocated to the cash-generating unit (CGU) representing the lowest level at which goodwill is monitored for internal management purposes. The Group tests whether there has been any impairment of intangible assets on an annual basis or when there is an indication of impairment. The recoverable amount of a CGU is based on value in use calculations. These calculations use pre-tax cash flow projections based on financial forecasts approved by management which cover a five-year period. Cash flows beyond five years are extrapolated using the growth rates and other key assumptions noted below. The aggregate carrying amounts of intangible assets allocated to each CGU are:
Goodwill Brands Customer Total
At 31 January 2026 \u00a3m \u00a3m lists \u00a3m
Rubicon
21.0
43.0
\u2013
64.0
FUNKIN
14.4
6.8
\u2013
21.2
MOMA
1.0
8.4
\u2013
9.4
Boost
1.9
16.9
\u2013
18.8
Rio Tropical
3.3
12.0
\u2013
15.3
Frobishers
2.5
6.3
2.4
11.2
Innate-Essence
8.7
13.4
\u2013
22.1
Total
52.8
106.8
2.4
162.0
Goodwill Brands Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m
Rubicon
21.0
43.0
64.0
FUNKIN
14.4
6.8
21.2
MOMA
1.0
8.4
9.4
Boost
1.9
16.9
18.8
Rio Tropical
3.3
12.0
15.3
Total
41.6
87.1
128.7
Key assumptions for each CGU:
2026
2025
Long-term Discount Long-term Discount
growth rate rate growth rate rate
%
%
%
%
Rubicon
3.0
10.3
3.0
11.4
FUNKIN
3.0
10.3
3.0
11.4
MOMA
3.0
10.3
3.0
13.4
Boost
3.0
10.3
3.0
11.4
Rio Tropical
3.0
10.3
3.0
11.4
Innate-Essence
3.0
12.3
\u2013
\u2013
Frobishers
1.9
14.5
\u2013
\u2013
Key assumptions used in value in use calculations The following describes each key assumption on which management has based its cash flow projections to undertake impairment testing of goodwill: \u2022 Volume growth rates \u2013 reflect management expectations of volume growth based on growth achieved to date, current strategy and expected market trends, and will vary according to each CGU. \u2022 Marginal contribution \u2013 being revenue less material costs and all other marginal costs that management considers to be directly attributable to the sale of a given product. Marginal contribution is based on approved financial budgets. Key assumptions are made within these budgets about pricing, discounts and costs based on historical data, current strategy and expected market trends. \u2022 Advertising and promotional spend \u2013 financial budgets approved by management are used to determine the value assigned to advertising and promotional spend. This is based on planned spend for year one and strategic intent thereafter. \u2022 Raw material price, production and distribution costs, selling costs and other overhead inflation \u2013 based on approved financial budgets, which incorporate current material coverage, current strategy and expected market trends. These expectations explicitly consider the potential financial impact of material climate-related risks on the availability, quality, and cost of agricultural ingredients, as detailed in the physical risks section of our TCFD disclosures on page 44 to 51 and the Climate Change Considerations in Note 1. \u2022 Discount rate \u2013 the discount rate reflects management's estimate of post-tax cost of capital adjusted for the specific risks impacting on each operating unit. The estimated pre-tax cost of capital is based on guidance provided by an independent third party to the Group. \u2022 The long-term growth rate assumption of 3% is supported by the Group's long-term historical growth rate. \u2022 We do not consider there to be any possible changes that would result in the erosion of headroom. \u2022 We have considered Frobishers from an impairment review perspective and consider there have been no movements since acquisition to suggest it would be impaired. Sensitivity analysis was carried out on the above calculations to review possible levels of impairment under a range of different assumptions, e.g. adjusting discount rates. Specifically in relation to Innate-Essence, the base case scenario assumes a revenue CAGR over the forward-looking five year period of 41.6%, giving a recoverable value of \u00a334.9m which is \u00a312.9m higher than the carrying value. A reduction in the revenue CAGR to 28.25% would reduce this headroom to zero. Reasonably possible changes to the key assumptions applied in assessing the value in use calculations would not result in a change to the impairment conclusions in all other CGUs.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-443": { "value": "10. Intangible assets
Software
Customer development
Goodwill Brands relationships Water rights costs Total
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 28 January 2024 and 25 January 2025
45.2
94.4
3.9
0.7
11.8
156.0
Additions
\u2013
\u2013
\u2013
\u2013
0.1
0.1
Acquired on subsidiary acquisition
11.2
19.7
2.4
\u2013
0.2
33.5
Disposals
\u2013
\u2013
(3.9)
\u2013
\u2013
(3.9)
At 31 January 2026
56.4
114.1
2.4
0.7
12.1
185.7
Amortisation
At 28 January 2024
3.6
7.3
3.9
0.7
10.1
25.6
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
1.2
1.2
At 25 January 2025
3.6
7.3
3.9
0.7
11.3
26.8
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
0.5
0.5
Disposals
\u2013
\u2013
(3.9)
\u2013
\u2013
(3.9)
At 31 January 2026
3.6
7.3
\u2013
0.7
11.8
23.4
Carrying amounts
At 31 January 2026
52.8
106.8
2.4
\u2013
0.3
162.3
At 25 January 2025
41.6
87.1
\u2013
\u2013
0.5
129.2
As included in Note 14, the Company acquired the assets and liabilities of Innate-Essence Limited (\u2018Innate\u2019) and Frobishers Juices Holdings Limited (\u2018Frobishers\u2019) during the year. These acquisitions are included in the additions of goodwill, brands and customer lists in the table above. The remaining goodwill and brands recognised relate primarily to the acquisition of Rio Tropical Limited, Boost Drinks Limited, MOMA Foods Ltd, Rubicon Drinks Limited and FUNKIN Limited. Others includes the software development costs from internally generated software development and third-party consultancy costs in relation to the Business Process Redesign project implemented in 2015. The customer relationships cost represents intangible assets recognised on the acquisition of Rubicon Drinks Limited and FUNKIN Limited. No value was attributed to the customer relationships of FUNKIN when the FUNKIN assets were transferred to A.G. BARR p.l.c. in the year and have therefore been disposed of in the period. The Rubicon costs were amortised over the assets' expected useful lives and are now fully amortised. The amortisation costs for the year to 31 January 2026 have been included in the income statement as administration costs.
Software
Customer development
Goodwill Brands relationships Water rights costs Total
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
At 28 January 2024
1.9
7.3
1.0
0.7
11.8
22.7
Additions
5.1
29.0
\u2013
\u2013
\u2013
34.1
At 25 January 2025
7.0
36.3
1.0
0.7
11.8
56.8
Additions
14.4
6.8
\u2013
\u2013
\u2013
21.2
At 31 January 2026
21.4
43.1
1.0
0.7
11.8
78.0
Amortisation
At 28 January 2024
1.9
7.3
1.0
0.7
10.2
21.1
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
1.2
1.2
At 25 January 2025
1.9
7.3
1.0
0.7
11.4
22.3
Amortisation for the year
\u2013
\u2013
\u2013
\u2013
0.4
0.4
At 31 January 2026
1.9
7.3
1.0
0.7
11.8
22.7
Carrying amounts
At 31 January 2026
19.5
35.8
\u2013
\u2013
\u2013
55.3
At 25 January 2025
5.1
29.0
\u2013
\u2013
0.4
34.5
On 1 April 2025, the Company acquired the remaining assets of FUNKIN Limited; on 1 June 2024 the Company acquired the assets and liabilities of Rio Tropical and on 31 October 2024 acquired the assets and liabilities of Boost Drinks Limited (Boost). These acquisitions are included in the additions of brands and goodwill in the table above. Impairment tests for goodwill and brands For impairment testing, goodwill and brands are allocated to the cash-generating unit (CGU) representing the lowest level at which goodwill is monitored for internal management purposes. The Group tests whether there has been any impairment of intangible assets on an annual basis or when there is an indication of impairment. The recoverable amount of a CGU is based on value in use calculations. These calculations use pre-tax cash flow projections based on financial forecasts approved by management which cover a five-year period. Cash flows beyond five years are extrapolated using the growth rates and other key assumptions noted below. The aggregate carrying amounts of intangible assets allocated to each CGU are:
Goodwill Brands Customer Total
At 31 January 2026 \u00a3m \u00a3m lists \u00a3m
Rubicon
21.0
43.0
\u2013
64.0
FUNKIN
14.4
6.8
\u2013
21.2
MOMA
1.0
8.4
\u2013
9.4
Boost
1.9
16.9
\u2013
18.8
Rio Tropical
3.3
12.0
\u2013
15.3
Frobishers
2.5
6.3
2.4
11.2
Innate-Essence
8.7
13.4
\u2013
22.1
Total
52.8
106.8
2.4
162.0
Goodwill Brands Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m
Rubicon
21.0
43.0
64.0
FUNKIN
14.4
6.8
21.2
MOMA
1.0
8.4
9.4
Boost
1.9
16.9
18.8
Rio Tropical
3.3
12.0
15.3
Total
41.6
87.1
128.7
Key assumptions for each CGU:
2026
2025
Long-term Discount Long-term Discount
growth rate rate growth rate rate
%
%
%
%
Rubicon
3.0
10.3
3.0
11.4
FUNKIN
3.0
10.3
3.0
11.4
MOMA
3.0
10.3
3.0
13.4
Boost
3.0
10.3
3.0
11.4
Rio Tropical
3.0
10.3
3.0
11.4
Innate-Essence
3.0
12.3
\u2013
\u2013
Frobishers
1.9
14.5
\u2013
\u2013
Key assumptions used in value in use calculations The following describes each key assumption on which management has based its cash flow projections to undertake impairment testing of goodwill: \u2022 Volume growth rates \u2013 reflect management expectations of volume growth based on growth achieved to date, current strategy and expected market trends, and will vary according to each CGU. \u2022 Marginal contribution \u2013 being revenue less material costs and all other marginal costs that management considers to be directly attributable to the sale of a given product. Marginal contribution is based on approved financial budgets. Key assumptions are made within these budgets about pricing, discounts and costs based on historical data, current strategy and expected market trends. \u2022 Advertising and promotional spend \u2013 financial budgets approved by management are used to determine the value assigned to advertising and promotional spend. This is based on planned spend for year one and strategic intent thereafter. \u2022 Raw material price, production and distribution costs, selling costs and other overhead inflation \u2013 based on approved financial budgets, which incorporate current material coverage, current strategy and expected market trends. These expectations explicitly consider the potential financial impact of material climate-related risks on the availability, quality, and cost of agricultural ingredients, as detailed in the physical risks section of our TCFD disclosures on page 44 to 51 and the Climate Change Considerations in Note 1. \u2022 Discount rate \u2013 the discount rate reflects management's estimate of post-tax cost of capital adjusted for the specific risks impacting on each operating unit. The estimated pre-tax cost of capital is based on guidance provided by an independent third party to the Group. \u2022 The long-term growth rate assumption of 3% is supported by the Group's long-term historical growth rate. \u2022 We do not consider there to be any possible changes that would result in the erosion of headroom. \u2022 We have considered Frobishers from an impairment review perspective and consider there have been no movements since acquisition to suggest it would be impaired. Sensitivity analysis was carried out on the above calculations to review possible levels of impairment under a range of different assumptions, e.g. adjusting discount rates. Specifically in relation to Innate-Essence, the base case scenario assumes a revenue CAGR over the forward-looking five year period of 41.6%, giving a recoverable value of \u00a334.9m which is \u00a312.9m higher than the carrying value. A reduction in the revenue CAGR to 28.25% would reduce this headroom to zero. Reasonably possible changes to the key assumptions applied in assessing the value in use calculations would not result in a change to the impairment conclusions in all other CGUs.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-405": { "value": "
11. Property, plant and equipment
Land and buildings
Long Plant, equipment Assets under
Freehold leasehold and vehicles construction Total
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost or deemed cost
At 28 January 2024
66.4
0.4
117.3
15.7
199.8
Additions
0.4
\u2013
2.0
19.0
21.4
Transfer from assets under construction
0.1
\u2013
4.6
(4.7)
\u2013
Transfer to available for sale assets (Note 20)
\u2013
\u2013
(5.4)
\u2013
(5.4)
Disposals
\u2013
\u2013
(6.8)
\u2013
(6.8)
At 25 January 2025
66.9
0.4
111.7
30.0
209.0
Additions
0.2
\u2013
3.3
33.0
36.5
Transfer from assets under construction
0.8
\u2013
19.9
(20.7)
\u2013
Acquired on subsidiary acquisition (Note 15)
\u2013
\u2013
1.3
\u2013
1.3
Disposals
(1.7)
\u2013
(16.5)
\u2013
(18.2)
At 31 January 2026
66.2
0.4
119.7
42.3
228.6
Depreciation
At 28 January 2024
9.5
0.4
80.9
\u2013
90.8
Amount charged for year
0.7
\u2013
8.3
\u2013
9.0
Transfer to available for sale assets (Note 20)
\u2013
\u2013
(2.2)
\u2013
(2.2)
Disposals
\u2013
\u2013
(6.6)
\u2013
(6.6)
At 25 January 2025
10.2
0.4
80.4
\u2013
91.0
Amount charged for year
0.8
\u2013
7.9
\u2013
8.7
Disposals
(0.9)
\u2013
(15.8)
\u2013
(16.7)
At 31 January 2026
10.1
0.4
72.5
\u2013
83.0
Net book value
At 31 January 2026
56.1
\u2013
47.2
42.3
145.6
At 25 January 2025
56.7
\u2013
31.3
30.0
118.0
Land and buildings
Long Plant, equipment Assets under
Freehold leasehold and vehicles construction Total
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost or deemed cost
At 28 January 2024
43.5
0.3
116.1
15.7
175.6
Additions
0.4
\u2013
1.9
19.0
21.3
Transfer from assets under construction
0.1
\u2013
4.6
(4.7)
\u2013
Transfer to available for sale assets (Note 20)
\u2013
\u2013
(5.4)
\u2013
(5.4)
Disposals
\u2013
\u2013
(6.4)
\u2013
(6.4)
At 25 January 2025
44.0
0.3
110.8
30.0
185.1
Additions
0.2
\u2013
1.3
33.0
34.5
Transfer from assets under construction
0.8
\u2013
19.9
(20.7)
\u2013
Transfer from group undertakings
17.9
\u2013
\u2013
\u2013
17.9
Disposals
(1.7)
\u2013
(15.7)
\u2013
(17.4)
At 31 January 2026
61.2
0.3
116.3
42.3
220.1
Depreciation
At 28 January 2024
5.4
0.3
79.8
\u2013
85.5
Amount charged for year
0.5
\u2013
8.1
\u2013
8.6
Transfer to available for sale assets (Note 20)
\u2013
\u2013
(2.2)
\u2013
(2.2)
Disposals
\u2013
\u2013
(6.3)
\u2013
(6.3)
At 25 January 2025
5.9
0.3
79.4
\u2013
85.6
Amount charged for year
0.5
\u2013
7.5
\u2013
8.0
Disposals
(0.9)
\u2013
(15.1)
\u2013
(16.0)
At 31 January 2026
5.5
0.3
71.8
\u2013
77.6
Net book value
At 31 January 2026
55.7
\u2013
44.5
42.3
142.5
At 25 January 2025
38.1
\u2013
31.4
30.0
99.5
During the year the assets that were owned by the A.G. BARR Scottish Limited partnership were sold back to the Company on the cessation of the asset-backed funding arrangement (Note
27). These are included in the transfer from group undertakings in the table above.
At 31 January 2026, the Group had entered into contractual commitments for the acquisition of property, plant and equipment amounting to \u00a317.4m (2025: \u00a310.2m).
At 31 January 2026, the Company had entered into contractual commitments for the acquisition of property, plant and equipment amounting to \u00a315.5m (2025: \u00a310.2m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-406": { "value": "
12. Leases
This note provides information for leases where the Group is a lessee. The Group is not a lessor.
(i) Amounts recognised in the statement of financial position
The statement of financial position shows the following amounts relating to leases:
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Right-of-use assets
Buildings
5.6
2.0
4.9
19.6
Plant, equipment and vehicles
2.8
3.0
2.8
3.0
8.4
5.0
7.7
22.6
Lease liabilities
Current
1.8
1.8
1.7
3.7
Non-current
6.2
2.8
5.7
16.1
8.0
4.6
7.4
19.8
Additions to the right-of-use assets during 2026 were \u00a35.7m (2025: \u00a32.1m).
During the year the assets that were owned by the A.G. BARR Scottish Limited partnership and leased to the Company were sold back to the Company on the cessation of the asset-backed
funding arrangement (Note 27). These right-of-use assets moved from leased assets to Company owned assets, accounting for the decrease in right-of-use-assets in the year.
(ii) Amounts recognised in the income statement
The income statement shows the following amounts relating to leases:
2026 2025
\u00a3m \u00a3m
Depreciation charge of right-of-use assets
Buildings
0.3
0.5
Plant, equipment and vehicles
1.8
1.5
2.1
2.0
Interest expense (including finance cost)
0.3
0.2
Expense related to short-term leases (included in cost of goods sold and administrative expenses)
0.3
0.2
The total cash outflow for leases
2.3
2.1
At 31 January 2026 the Group had no commitments for short-term leases.
There are no expenses in relation to variable lease payments not included in the measurement of the lease liabilities or income from sub-leasing right-of-use assets.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-444": { "value": "12. Leases This note provides information for leases where the Group is a lessee. The Group is not a lessor. (i) Amounts recognised in the statement of financial position The statement of financial position shows the following amounts relating to leases:
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Right-of-use assets
Buildings
5.6
2.0
4.9
19.6
Plant, equipment and vehicles
2.8
3.0
2.8
3.0
8.4
5.0
7.7
22.6
Lease liabilities
Current
1.8
1.8
1.7
3.7
Non-current
6.2
2.8
5.7
16.1
8.0
4.6
7.4
19.8
Additions to the right-of-use assets during 2026 were \u00a35.7m (2025: \u00a32.1m). During the year the assets that were owned by the A.G. BARR Scottish Limited partnership and leased to the Company were sold back to the Company on the cessation of the asset-backed funding arrangement (Note 27). These right-of-use assets moved from leased assets to Company owned assets, accounting for the decrease in right-of-use-assets in the year. (ii) Amounts recognised in the income statement The income statement shows the following amounts relating to leases:
2026 2025
\u00a3m \u00a3m
Depreciation charge of right-of-use assets
Buildings
0.3
0.5
Plant, equipment and vehicles
1.8
1.5
2.1
2.0
Interest expense (including finance cost)
0.3
0.2
Expense related to short-term leases (included in cost of goods sold and administrative expenses)
0.3
0.2
The total cash outflow for leases
2.3
2.1
At 31 January 2026 the Group had no commitments for short-term leases. There are no expenses in relation to variable lease payments not included in the measurement of the lease liabilities or income from sub-leasing right-of-use assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-407": { "value": "
13. Financial instruments
All of the derivative noted below are designated and effective as hedging instruments carried at fair value and relate to foreign exchange forward contracts:
2026 2025
Group \u00a3m \u00a3m
Derivative financial assets \u2013 current
\u2013
0.2
Derivative financial liabilities \u2013 current
(0.1)
(0.3)
Derivative financial liabilities \u2013 non-current
(0.1)
(0.1)
It is the policy of the Group to enter into foreign exchange forward contracts to manage the foreign currency risk associated with anticipated purchase transactions out to 18 months. This
is hedged on a sliding scale basis where the nearer the time of the purchase, the greater the amount hedged will be.
For the hedges of highly probable forecast purchases, as the critical terms (i.e. the notional amount, life and underlying contracts) of the foreign exchange forward contracts and their
corresponding hedged items are the same, the Group performs a qualitative assessment of effectiveness. It is expected that the value of the forward contracts and the value of the
corresponding hedged items will systematically change in opposite direction in response to movements in the underlying exchange rates. The Group assesses the ineffectiveness by
comparing past changes in the fair value of the foreign exchange forward contracts with changes in the fair value of a hypothetical derivative.
The main sources of hedge ineffectiveness in these hedging relationships are foreign currency basis spread, the effect of the counterparty and the Group's own credit risk on the fair value
of the forward contracts, which is not reflected in the fair value of the hedged item attributable to changes in foreign exchange rates, and timing. These items are not material to the
Group. No other sources of ineffectiveness emerged from these hedge relationships.
The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow reserve in \u2018Other reserves\u2019.
The following table details the foreign currency forward contracts outstanding at the end of the reporting period, as well as information regarding their related hedged items. Foreign
currency forward contract assets and liabilities are presented in the line \u2018Derivative financial instruments\u2019 (either as assets or as liabilities) within the statement of financial position. All of the
currency forward contracts are designated as cash flow hedges.
Notional value: Notional value: Carrying amount of the
Average exchange rate Foreign currency Local currency hedging instruments liabilities
2026 2025 2026 2025 2026 2025
2026
2025
\u20acm \u20acm \u00a3m \u00a3m \u00a3m \u00a3m
Buy EUR
Less than 3 months
1.14
1.17
6.5
12.5
5.7
10.7
(0.1)
(0.1)
3 to 6 months
1.14
1.17
4.5
5.8
3.9
5.0
\u2013
\u2013
6 to 12 months
1.12
1.15
9.7
7.1
8.6
6.2
(0.1)
(0.1)
over 12 months
1.12
1.13
1.8
5.2
1.6
4.6
\u2013
(0.1)
2026 2025 2026 2025 2026 2025
2026
2025
$m $m \u00a3m \u00a3m \u00a3m \u00a3m
Buy USD
Less than 3 months
1.34
1.27
0.2
1.2
0.1
0.9
\u2013
\u2013
3 to 6 months
1.34
1.29
0.3
3.6
0.3
2.8
\u2013
0.1
6 to 12 months
\u2013
1.26
\u2013
2.4
\u2013
1.9
\u2013
\u2013
(0.2)
(0.2)
Group
Fair value hierarchies 1 to 3 are based on the degree to which fair value is observable:
Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).
Level 3: inputs for the asset or liability that are not based on observable market data.
The fair value of financial instruments that are not traded in an active market (e.g. over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques
maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. The fair value of the forward foreign exchange contracts is
determined using forward exchange rates at the date of the statement of financial position, with the resulting value discounted accordingly as relevant. These are classified as Level 2
in the fair value hierarchy.
As disclosed in Note 15, the Group acquired Innate-Essence Ltd (\u2018Innate\u2019) during the period and has agreed to pay the former owners a contingent consideration based on achievement of
certain financial targets in the period from 1 April 2026 to 31 March 2028. The value of this Level 3 input is determined by assessing the expected growth of Innate over the two-year period.
No discount rate has been applied to the fair value estimate of the contingent consideration as due to the short time period the effect of discounting has a negligible effect on the fair value.
Significant unobservable inputs are based on revenue and profits achieved by Innate over the two-year period. A reconciliation of contingent consideration is shown in the table below.
Group
2026 2025
\u00a3m \u00a3m
Opening contingent consideration
\u2013
\u2013
Arising on acquisition of subsidiary
2.0
\u2013
Closing contingent consideration
2.0
\u2013
The following tables show the carrying amounts and fair values of financial assets and financial liabilities. With the exception of foreign currency forward contracts and contingent
consideration the carrying amount of the financial assets and financial liabilities approximates to the fair value as they are short term in nature.
Carrying amount
Fair value \u2013 Other financial Other financial Other financial
hedging assets at liabilities at fair liabilities at
Group instruments amortised cost value amortised cost Total
At 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Non-current
Loans and receivables
\u2013
1.1
\u2013
\u2013
1.1
\u2013
1.1
\u2013
\u2013
1.1
Financial assets \u2013 Current
Trade receivables
\u2013
77.3
\u2013
\u2013
77.3
Short-term investments
\u2013
20.2
\u2013
\u2013
20.2
Cash
\u2013
61.4
\u2013
\u2013
61.4
\u2013
158.9
\u2013
\u2013
158.9
Financial liabilities \u2013 Non-current
Contingent consideration
\u2013
\u2013
2.0
\u2013
2.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
6.2
6.2
0.1
\u2013
2.0
6.2
8.3
Financial liabilities \u2013 Current
Loans and borrowings
\u2013
\u2013
\u2013
40.0
40.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
\u2013
30.0
30.0
Trade payables
\u2013
\u2013
\u2013
33.8
33.8
0.1
\u2013
\u2013
105.6
105.7
Carrying amount
Fair value \u2013 Other financial Other financial
hedging assets at amortised liabilities at
Group instruments cost amortised cost Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Current
Foreign exchange contracts used for hedging
0.2
\u2013
\u2013
0.2
Trade receivables
\u2013
73.3
\u2013
73.3
Short-term investments
\u2013
42.5
\u2013
42.5
Cash
\u2013
21.4
\u2013
21.4
0.2
137.2
\u2013
137.4
Financial liabilities \u2013 Non-current
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
2.8
2.8
0.1
\u2013
2.8
2.9
Financial liabilities \u2013 Current
Foreign exchange contracts used for hedging
0.3
\u2013
\u2013
0.3
Lease liabilities
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
29.0
29.0
Trade payables
\u2013
\u2013
32.4
32.4
0.3
\u2013
63.2
63.5
* Employee liabilities have been excluded from the accruals balance above.
All financial instruments at fair value sit within Level 2 of the fair value hierarchy with the exception of contingent consideration which is measured at Level 3.
The carrying amount of the other financial assets and liabilities approximates to the fair value due to the short-term to maturity and/or not bearing interest.
The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow hedge reserve in \u2018Other reserves\u2019.
22. Loans and other borrowings
Group
2026 2025
\u00a3m \u00a3m
Current
Loans and borrowings
40.0
\u2013
Lease liabilities
1.8
1.8
Non-current
Lease liabilities
6.2
2.8
Total borrowings
48.0
4.6
All of the Group's borrowings are denominated in UK Sterling.
The Group extended its existing \u00a320m revolving credit facilities with Royal Bank of Scotland plc during the year to \u00a340m. This facility, that was due to expire in February 2026, is now due
to expire on 8th May 2026. This facility was fully drawn at the statement of financial position date per the table on the following page.
Arrangement fees associated with loan facilities are included in the finance costs line in the income statement.
The maturity analysis of the lease liabilities are shown in the table below:
Group
Lease liabilities
2026 2025
\u00a3m \u00a3m
Less than one year
1.8
1.8
One to two years
1.5
1.6
Two to three years
1.2
0.8
Three to four years
0.8
0.3
Four to five years
0.3
0.1
Later than five years
2.4
\u2013
8.0
4.6
The movements in the Group borrowings are analysed as follows:
Group
2026 2025
\u00a3m \u00a3m
Opening borrowings balance
4.6
4.9
Net lease movements
3.4
(0.3)
Borrowings acquired on subsidiary acquisition
1.6
\u2013
Borrowings drawn-down
50.0
\u2013
Repayments of borrowings
(11.6)
\u2013
Closing borrowings balance
48.0
4.6
Reconciliation to net funds:
2026 2025
\u00a3m \u00a3m
Closing borrowings balance
(48.0)
(4.6)
Short-term investments (Note 17)
20.2
42.5
Cash (Note 18)
61.4
21.4
Net funds
33.6
59.3
The facilities at 31 January 2026 were as follows:
Total
facility Drawn Undrawn
\u00a3m \u00a3m \u00a3m
Revolving credit facility \u2013 expires May 2026
40.0
40.0
\u2013
Overdraft
15.0
\u2013
15.0
55.0
40.0
15.0
The facilities at 25 January 2025 were as follows:
Total
facility Drawn Undrawn
\u00a3m \u00a3m \u00a3m
Revolving credit facility \u2013 five years, February 2026
20.0
\u2013
20.0
Overdraft
15.0
\u2013
15.0
35.0
\u2013
35.0
The table below details changes in the Group's liabilities arising from financing activities, including both cash and non-cash changes.
Lease At
At 25 January Interest New Loans term Non-cash Financing 31 January
2025 charged leases acquired Loans drawn Loans repaid change interest cash flows 2026
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Interest paid
\u2013
0.4
\u2013
\u2013
\u2013
\u2013
\u2013
(0.1)
(0.3)
\u2013
Borrowings
\u2013
\u2013
\u2013
1.6
50.0
(11.6)
\u2013
\u2013
\u2013
40.0
Lease liabilities (Note 12)
4.6
0.3
5.9
\u2013
\u2013
\u2013
(0.5)
\u2013
(2.3)
8.0
Total liabilities from financing activities
4.6
0.7
5.9
1.6
50.0
(11.6)
(0.5)
(0.1)
(2.6)
48.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-471": { "value": "13. Financial instruments All of the derivative noted below are designated and effective as hedging instruments carried at fair value and relate to foreign exchange forward contracts:
2026 2025
Group \u00a3m \u00a3m
Derivative financial assets \u2013 current
\u2013
0.2
Derivative financial liabilities \u2013 current
(0.1)
(0.3)
Derivative financial liabilities \u2013 non-current
(0.1)
(0.1)
It is the policy of the Group to enter into foreign exchange forward contracts to manage the foreign currency risk associated with anticipated purchase transactions out to 18 months. This is hedged on a sliding scale basis where the nearer the time of the purchase, the greater the amount hedged will be. For the hedges of highly probable forecast purchases, as the critical terms (i.e. the notional amount, life and underlying contracts) of the foreign exchange forward contracts and their corresponding hedged items are the same, the Group performs a qualitative assessment of effectiveness. It is expected that the value of the forward contracts and the value of the corresponding hedged items will systematically change in opposite direction in response to movements in the underlying exchange rates. The Group assesses the ineffectiveness by comparing past changes in the fair value of the foreign exchange forward contracts with changes in the fair value of a hypothetical derivative. The main sources of hedge ineffectiveness in these hedging relationships are foreign currency basis spread, the effect of the counterparty and the Group's own credit risk on the fair value of the forward contracts, which is not reflected in the fair value of the hedged item attributable to changes in foreign exchange rates, and timing. These items are not material to the Group. No other sources of ineffectiveness emerged from these hedge relationships. The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow reserve in \u2018Other reserves\u2019. The following table details the foreign currency forward contracts outstanding at the end of the reporting period, as well as information regarding their related hedged items. Foreign currency forward contract assets and liabilities are presented in the line \u2018Derivative financial instruments\u2019 (either as assets or as liabilities) within the statement of financial position. All of the currency forward contracts are designated as cash flow hedges.
Notional value: Notional value: Carrying amount of the
Average exchange rate Foreign currency Local currency hedging instruments liabilities
2026 2025 2026 2025 2026 2025
2026
2025
\u20acm \u20acm \u00a3m \u00a3m \u00a3m \u00a3m
Buy EUR
Less than 3 months
1.14
1.17
6.5
12.5
5.7
10.7
(0.1)
(0.1)
3 to 6 months
1.14
1.17
4.5
5.8
3.9
5.0
\u2013
\u2013
6 to 12 months
1.12
1.15
9.7
7.1
8.6
6.2
(0.1)
(0.1)
over 12 months
1.12
1.13
1.8
5.2
1.6
4.6
\u2013
(0.1)
2026 2025 2026 2025 2026 2025
2026
2025
$m $m \u00a3m \u00a3m \u00a3m \u00a3m
Buy USD
Less than 3 months
1.34
1.27
0.2
1.2
0.1
0.9
\u2013
\u2013
3 to 6 months
1.34
1.29
0.3
3.6
0.3
2.8
\u2013
0.1
6 to 12 months
\u2013
1.26
\u2013
2.4
\u2013
1.9
\u2013
\u2013
(0.2)
(0.2)
Group Fair value hierarchies 1 to 3 are based on the degree to which fair value is observable: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: inputs for the asset or liability that are not based on observable market data. The fair value of financial instruments that are not traded in an active market (e.g. over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. The fair value of the forward foreign exchange contracts is determined using forward exchange rates at the date of the statement of financial position, with the resulting value discounted accordingly as relevant. These are classified as Level 2 in the fair value hierarchy. As disclosed in Note 15, the Group acquired Innate-Essence Ltd (\u2018Innate\u2019) during the period and has agreed to pay the former owners a contingent consideration based on achievement of certain financial targets in the period from 1 April 2026 to 31 March 2028. The value of this Level 3 input is determined by assessing the expected growth of Innate over the two-year period. No discount rate has been applied to the fair value estimate of the contingent consideration as due to the short time period the effect of discounting has a negligible effect on the fair value. Significant unobservable inputs are based on revenue and profits achieved by Innate over the two-year period. A reconciliation of contingent consideration is shown in the table below.
Group
2026 2025
\u00a3m \u00a3m
Opening contingent consideration
\u2013
\u2013
Arising on acquisition of subsidiary
2.0
\u2013
Closing contingent consideration
2.0
\u2013
The following tables show the carrying amounts and fair values of financial assets and financial liabilities. With the exception of foreign currency forward contracts and contingent consideration the carrying amount of the financial assets and financial liabilities approximates to the fair value as they are short term in nature.
Carrying amount
Fair value \u2013 Other financial Other financial Other financial
hedging assets at liabilities at fair liabilities at
Group instruments amortised cost value amortised cost Total
At 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Non-current
Loans and receivables
\u2013
1.1
\u2013
\u2013
1.1
\u2013
1.1
\u2013
\u2013
1.1
Financial assets \u2013 Current
Trade receivables
\u2013
77.3
\u2013
\u2013
77.3
Short-term investments
\u2013
20.2
\u2013
\u2013
20.2
Cash
\u2013
61.4
\u2013
\u2013
61.4
\u2013
158.9
\u2013
\u2013
158.9
Financial liabilities \u2013 Non-current
Contingent consideration
\u2013
\u2013
2.0
\u2013
2.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
6.2
6.2
0.1
\u2013
2.0
6.2
8.3
Financial liabilities \u2013 Current
Loans and borrowings
\u2013
\u2013
\u2013
40.0
40.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
\u2013
30.0
30.0
Trade payables
\u2013
\u2013
\u2013
33.8
33.8
0.1
\u2013
\u2013
105.6
105.7
Carrying amount
Fair value \u2013 Other financial Other financial
hedging assets at amortised liabilities at
Group instruments cost amortised cost Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Current
Foreign exchange contracts used for hedging
0.2
\u2013
\u2013
0.2
Trade receivables
\u2013
73.3
\u2013
73.3
Short-term investments
\u2013
42.5
\u2013
42.5
Cash
\u2013
21.4
\u2013
21.4
0.2
137.2
\u2013
137.4
Financial liabilities \u2013 Non-current
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
2.8
2.8
0.1
\u2013
2.8
2.9
Financial liabilities \u2013 Current
Foreign exchange contracts used for hedging
0.3
\u2013
\u2013
0.3
Lease liabilities
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
29.0
29.0
Trade payables
\u2013
\u2013
32.4
32.4
0.3
\u2013
63.2
63.5
* Employee liabilities have been excluded from the accruals balance above. All financial instruments at fair value sit within Level 2 of the fair value hierarchy with the exception of contingent consideration which is measured at Level 3. The carrying amount of the other financial assets and liabilities approximates to the fair value due to the short-term to maturity and/or not bearing interest. The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow hedge reserve in \u2018Other reserves\u2019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfHedgeAccountingExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-445": { "value": "13. Financial instruments All of the derivative noted below are designated and effective as hedging instruments carried at fair value and relate to foreign exchange forward contracts:
2026 2025
Group \u00a3m \u00a3m
Derivative financial assets \u2013 current
\u2013
0.2
Derivative financial liabilities \u2013 current
(0.1)
(0.3)
Derivative financial liabilities \u2013 non-current
(0.1)
(0.1)
It is the policy of the Group to enter into foreign exchange forward contracts to manage the foreign currency risk associated with anticipated purchase transactions out to 18 months. This is hedged on a sliding scale basis where the nearer the time of the purchase, the greater the amount hedged will be. For the hedges of highly probable forecast purchases, as the critical terms (i.e. the notional amount, life and underlying contracts) of the foreign exchange forward contracts and their corresponding hedged items are the same, the Group performs a qualitative assessment of effectiveness. It is expected that the value of the forward contracts and the value of the corresponding hedged items will systematically change in opposite direction in response to movements in the underlying exchange rates. The Group assesses the ineffectiveness by comparing past changes in the fair value of the foreign exchange forward contracts with changes in the fair value of a hypothetical derivative. The main sources of hedge ineffectiveness in these hedging relationships are foreign currency basis spread, the effect of the counterparty and the Group's own credit risk on the fair value of the forward contracts, which is not reflected in the fair value of the hedged item attributable to changes in foreign exchange rates, and timing. These items are not material to the Group. No other sources of ineffectiveness emerged from these hedge relationships. The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow reserve in \u2018Other reserves\u2019. The following table details the foreign currency forward contracts outstanding at the end of the reporting period, as well as information regarding their related hedged items. Foreign currency forward contract assets and liabilities are presented in the line \u2018Derivative financial instruments\u2019 (either as assets or as liabilities) within the statement of financial position. All of the currency forward contracts are designated as cash flow hedges.
Notional value: Notional value: Carrying amount of the
Average exchange rate Foreign currency Local currency hedging instruments liabilities
2026 2025 2026 2025 2026 2025
2026
2025
\u20acm \u20acm \u00a3m \u00a3m \u00a3m \u00a3m
Buy EUR
Less than 3 months
1.14
1.17
6.5
12.5
5.7
10.7
(0.1)
(0.1)
3 to 6 months
1.14
1.17
4.5
5.8
3.9
5.0
\u2013
\u2013
6 to 12 months
1.12
1.15
9.7
7.1
8.6
6.2
(0.1)
(0.1)
over 12 months
1.12
1.13
1.8
5.2
1.6
4.6
\u2013
(0.1)
2026 2025 2026 2025 2026 2025
2026
2025
$m $m \u00a3m \u00a3m \u00a3m \u00a3m
Buy USD
Less than 3 months
1.34
1.27
0.2
1.2
0.1
0.9
\u2013
\u2013
3 to 6 months
1.34
1.29
0.3
3.6
0.3
2.8
\u2013
0.1
6 to 12 months
\u2013
1.26
\u2013
2.4
\u2013
1.9
\u2013
\u2013
(0.2)
(0.2)
Group Fair value hierarchies 1 to 3 are based on the degree to which fair value is observable: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: inputs for the asset or liability that are not based on observable market data. The fair value of financial instruments that are not traded in an active market (e.g. over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. The fair value of the forward foreign exchange contracts is determined using forward exchange rates at the date of the statement of financial position, with the resulting value discounted accordingly as relevant. These are classified as Level 2 in the fair value hierarchy. As disclosed in Note 15, the Group acquired Innate-Essence Ltd (\u2018Innate\u2019) during the period and has agreed to pay the former owners a contingent consideration based on achievement of certain financial targets in the period from 1 April 2026 to 31 March 2028. The value of this Level 3 input is determined by assessing the expected growth of Innate over the two-year period. No discount rate has been applied to the fair value estimate of the contingent consideration as due to the short time period the effect of discounting has a negligible effect on the fair value. Significant unobservable inputs are based on revenue and profits achieved by Innate over the two-year period. A reconciliation of contingent consideration is shown in the table below.
Group
2026 2025
\u00a3m \u00a3m
Opening contingent consideration
\u2013
\u2013
Arising on acquisition of subsidiary
2.0
\u2013
Closing contingent consideration
2.0
\u2013
The following tables show the carrying amounts and fair values of financial assets and financial liabilities. With the exception of foreign currency forward contracts and contingent consideration the carrying amount of the financial assets and financial liabilities approximates to the fair value as they are short term in nature.
Carrying amount
Fair value \u2013 Other financial Other financial Other financial
hedging assets at liabilities at fair liabilities at
Group instruments amortised cost value amortised cost Total
At 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Non-current
Loans and receivables
\u2013
1.1
\u2013
\u2013
1.1
\u2013
1.1
\u2013
\u2013
1.1
Financial assets \u2013 Current
Trade receivables
\u2013
77.3
\u2013
\u2013
77.3
Short-term investments
\u2013
20.2
\u2013
\u2013
20.2
Cash
\u2013
61.4
\u2013
\u2013
61.4
\u2013
158.9
\u2013
\u2013
158.9
Financial liabilities \u2013 Non-current
Contingent consideration
\u2013
\u2013
2.0
\u2013
2.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
6.2
6.2
0.1
\u2013
2.0
6.2
8.3
Financial liabilities \u2013 Current
Loans and borrowings
\u2013
\u2013
\u2013
40.0
40.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
\u2013
30.0
30.0
Trade payables
\u2013
\u2013
\u2013
33.8
33.8
0.1
\u2013
\u2013
105.6
105.7
Carrying amount
Fair value \u2013 Other financial Other financial
hedging assets at amortised liabilities at
Group instruments cost amortised cost Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Current
Foreign exchange contracts used for hedging
0.2
\u2013
\u2013
0.2
Trade receivables
\u2013
73.3
\u2013
73.3
Short-term investments
\u2013
42.5
\u2013
42.5
Cash
\u2013
21.4
\u2013
21.4
0.2
137.2
\u2013
137.4
Financial liabilities \u2013 Non-current
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
2.8
2.8
0.1
\u2013
2.8
2.9
Financial liabilities \u2013 Current
Foreign exchange contracts used for hedging
0.3
\u2013
\u2013
0.3
Lease liabilities
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
29.0
29.0
Trade payables
\u2013
\u2013
32.4
32.4
0.3
\u2013
63.2
63.5
* Employee liabilities have been excluded from the accruals balance above. All financial instruments at fair value sit within Level 2 of the fair value hierarchy with the exception of contingent consideration which is measured at Level 3. The carrying amount of the other financial assets and liabilities approximates to the fair value due to the short-term to maturity and/or not bearing interest. The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow hedge reserve in \u2018Other reserves\u2019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-491": { "value": "Group Fair value hierarchies 1 to 3 are based on the degree to which fair value is observable: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: inputs for the asset or liability that are not based on observable market data. The fair value of financial instruments that are not traded in an active market (e.g. over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. The fair value of the forward foreign exchange contracts is determined using forward exchange rates at the date of the statement of financial position, with the resulting value discounted accordingly as relevant. These are classified as Level 2 in the fair value hierarchy. As disclosed in Note 15, the Group acquired Innate-Essence Ltd (\u2018Innate\u2019) during the period and has agreed to pay the former owners a contingent consideration based on achievement of certain financial targets in the period from 1 April 2026 to 31 March 2028. The value of this Level 3 input is determined by assessing the expected growth of Innate over the two-year period. No discount rate has been applied to the fair value estimate of the contingent consideration as due to the short time period the effect of discounting has a negligible effect on the fair value. Significant unobservable inputs are based on revenue and profits achieved by Innate over the two-year period. A reconciliation of contingent consideration is shown in the table below.
Group
2026 2025
\u00a3m \u00a3m
Opening contingent consideration
\u2013
\u2013
Arising on acquisition of subsidiary
2.0
\u2013
Closing contingent consideration
2.0
\u2013
The following tables show the carrying amounts and fair values of financial assets and financial liabilities. With the exception of foreign currency forward contracts and contingent consideration the carrying amount of the financial assets and financial liabilities approximates to the fair value as they are short term in nature.
Carrying amount
Fair value \u2013 Other financial Other financial Other financial
hedging assets at liabilities at fair liabilities at
Group instruments amortised cost value amortised cost Total
At 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Non-current
Loans and receivables
\u2013
1.1
\u2013
\u2013
1.1
\u2013
1.1
\u2013
\u2013
1.1
Financial assets \u2013 Current
Trade receivables
\u2013
77.3
\u2013
\u2013
77.3
Short-term investments
\u2013
20.2
\u2013
\u2013
20.2
Cash
\u2013
61.4
\u2013
\u2013
61.4
\u2013
158.9
\u2013
\u2013
158.9
Financial liabilities \u2013 Non-current
Contingent consideration
\u2013
\u2013
2.0
\u2013
2.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
6.2
6.2
0.1
\u2013
2.0
6.2
8.3
Financial liabilities \u2013 Current
Loans and borrowings
\u2013
\u2013
\u2013
40.0
40.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
\u2013
30.0
30.0
Trade payables
\u2013
\u2013
\u2013
33.8
33.8
0.1
\u2013
\u2013
105.6
105.7
Carrying amount
Fair value \u2013 Other financial Other financial
hedging assets at amortised liabilities at
Group instruments cost amortised cost Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Current
Foreign exchange contracts used for hedging
0.2
\u2013
\u2013
0.2
Trade receivables
\u2013
73.3
\u2013
73.3
Short-term investments
\u2013
42.5
\u2013
42.5
Cash
\u2013
21.4
\u2013
21.4
0.2
137.2
\u2013
137.4
Financial liabilities \u2013 Non-current
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
2.8
2.8
0.1
\u2013
2.8
2.9
Financial liabilities \u2013 Current
Foreign exchange contracts used for hedging
0.3
\u2013
\u2013
0.3
Lease liabilities
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
29.0
29.0
Trade payables
\u2013
\u2013
32.4
32.4
0.3
\u2013
63.2
63.5
* Employee liabilities have been excluded from the accruals balance above. All financial instruments at fair value sit within Level 2 of the fair value hierarchy with the exception of contingent consideration which is measured at Level 3. The carrying amount of the other financial assets and liabilities approximates to the fair value due to the short-term to maturity and/or not bearing interest. The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow hedge reserve in \u2018Other reserves\u2019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-487": { "value": "Group Fair value hierarchies 1 to 3 are based on the degree to which fair value is observable: Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). Level 3: inputs for the asset or liability that are not based on observable market data. The fair value of financial instruments that are not traded in an active market (e.g. over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximise the use of observable market data where it is available and rely as little as possible on entity specific estimates. The fair value of the forward foreign exchange contracts is determined using forward exchange rates at the date of the statement of financial position, with the resulting value discounted accordingly as relevant. These are classified as Level 2 in the fair value hierarchy. As disclosed in Note 15, the Group acquired Innate-Essence Ltd (\u2018Innate\u2019) during the period and has agreed to pay the former owners a contingent consideration based on achievement of certain financial targets in the period from 1 April 2026 to 31 March 2028. The value of this Level 3 input is determined by assessing the expected growth of Innate over the two-year period. No discount rate has been applied to the fair value estimate of the contingent consideration as due to the short time period the effect of discounting has a negligible effect on the fair value. Significant unobservable inputs are based on revenue and profits achieved by Innate over the two-year period. A reconciliation of contingent consideration is shown in the table below.
Group
2026 2025
\u00a3m \u00a3m
Opening contingent consideration
\u2013
\u2013
Arising on acquisition of subsidiary
2.0
\u2013
Closing contingent consideration
2.0
\u2013
The following tables show the carrying amounts and fair values of financial assets and financial liabilities. With the exception of foreign currency forward contracts and contingent consideration the carrying amount of the financial assets and financial liabilities approximates to the fair value as they are short term in nature.
Carrying amount
Fair value \u2013 Other financial Other financial Other financial
hedging assets at liabilities at fair liabilities at
Group instruments amortised cost value amortised cost Total
At 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Non-current
Loans and receivables
\u2013
1.1
\u2013
\u2013
1.1
\u2013
1.1
\u2013
\u2013
1.1
Financial assets \u2013 Current
Trade receivables
\u2013
77.3
\u2013
\u2013
77.3
Short-term investments
\u2013
20.2
\u2013
\u2013
20.2
Cash
\u2013
61.4
\u2013
\u2013
61.4
\u2013
158.9
\u2013
\u2013
158.9
Financial liabilities \u2013 Non-current
Contingent consideration
\u2013
\u2013
2.0
\u2013
2.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
6.2
6.2
0.1
\u2013
2.0
6.2
8.3
Financial liabilities \u2013 Current
Loans and borrowings
\u2013
\u2013
\u2013
40.0
40.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
\u2013
30.0
30.0
Trade payables
\u2013
\u2013
\u2013
33.8
33.8
0.1
\u2013
\u2013
105.6
105.7
Carrying amount
Fair value \u2013 Other financial Other financial
hedging assets at amortised liabilities at
Group instruments cost amortised cost Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Current
Foreign exchange contracts used for hedging
0.2
\u2013
\u2013
0.2
Trade receivables
\u2013
73.3
\u2013
73.3
Short-term investments
\u2013
42.5
\u2013
42.5
Cash
\u2013
21.4
\u2013
21.4
0.2
137.2
\u2013
137.4
Financial liabilities \u2013 Non-current
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
2.8
2.8
0.1
\u2013
2.8
2.9
Financial liabilities \u2013 Current
Foreign exchange contracts used for hedging
0.3
\u2013
\u2013
0.3
Lease liabilities
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
29.0
29.0
Trade payables
\u2013
\u2013
32.4
32.4
0.3
\u2013
63.2
63.5
* Employee liabilities have been excluded from the accruals balance above. All financial instruments at fair value sit within Level 2 of the fair value hierarchy with the exception of contingent consideration which is measured at Level 3. The carrying amount of the other financial assets and liabilities approximates to the fair value due to the short-term to maturity and/or not bearing interest. The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow hedge reserve in \u2018Other reserves\u2019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-496": { "value": "
Carrying amount
Fair value \u2013 Other financial Other financial Other financial
hedging assets at liabilities at fair liabilities at
Group instruments amortised cost value amortised cost Total
At 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Non-current
Loans and receivables
\u2013
1.1
\u2013
\u2013
1.1
\u2013
1.1
\u2013
\u2013
1.1
Financial assets \u2013 Current
Trade receivables
\u2013
77.3
\u2013
\u2013
77.3
Short-term investments
\u2013
20.2
\u2013
\u2013
20.2
Cash
\u2013
61.4
\u2013
\u2013
61.4
\u2013
158.9
\u2013
\u2013
158.9
Financial liabilities \u2013 Non-current
Contingent consideration
\u2013
\u2013
2.0
\u2013
2.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
6.2
6.2
0.1
\u2013
2.0
6.2
8.3
Financial liabilities \u2013 Current
Loans and borrowings
\u2013
\u2013
\u2013
40.0
40.0
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
\u2013
30.0
30.0
Trade payables
\u2013
\u2013
\u2013
33.8
33.8
0.1
\u2013
\u2013
105.6
105.7
Carrying amount
Fair value \u2013 Other financial Other financial
hedging assets at amortised liabilities at
Group instruments cost amortised cost Total
At 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Financial assets \u2013 Current
Foreign exchange contracts used for hedging
0.2
\u2013
\u2013
0.2
Trade receivables
\u2013
73.3
\u2013
73.3
Short-term investments
\u2013
42.5
\u2013
42.5
Cash
\u2013
21.4
\u2013
21.4
0.2
137.2
\u2013
137.4
Financial liabilities \u2013 Non-current
Foreign exchange contracts used for hedging
0.1
\u2013
\u2013
0.1
Lease liabilities
\u2013
\u2013
2.8
2.8
0.1
\u2013
2.8
2.9
Financial liabilities \u2013 Current
Foreign exchange contracts used for hedging
0.3
\u2013
\u2013
0.3
Lease liabilities
\u2013
\u2013
1.8
1.8
Accruals*
\u2013
\u2013
29.0
29.0
Trade payables
\u2013
\u2013
32.4
32.4
0.3
\u2013
63.2
63.5
* Employee liabilities have been excluded from the accruals balance above. All financial instruments at fair value sit within Level 2 of the fair value hierarchy with the exception of contingent consideration which is measured at Level 3. The carrying amount of the other financial assets and liabilities approximates to the fair value due to the short-term to maturity and/or not bearing interest. The cumulative amount of gains and losses on effective hedging instruments are held within the cash flow hedge reserve in \u2018Other reserves\u2019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-408": { "value": "
14. Investment in subsidiaries
Company
2026 2025
\u00a3m \u00a3m
Opening investment in subsidiaries
93.7
125.9
Investments made in the year
29.7
\u2013
Transfer to goodwill, brand intangible and deferred tax liability
(22.0)
(25.7)
Impairment
\u2013
(6.5)
Closing investment in subsidiaries
101.4
93.7
In July 2025, the Company acquired 50.1% of the share capital of Innate-Essence Limited (\u2018Innate\u2019), a functional drinks business. The strategic intent for this acquisition was diversification
into the high growth functional drinks segment.
In November 2025, the Company acquired 100% of the share capital of Frobishers Juices Limited, a premium fruit based drinks business. The acquisition aligns with the Group\u2019s strategy
to diversify into higher growth segments, in this case premium fruit-based beverages.
On the first day of the accounting period, the majority of the assets and liabilities of FUNKIN Limited (\u2018FUNKIN\u2019) were purchased by the Company at net book value with the remainder
transferred on 1 April 2025. The effect of this was to eliminate the investment in the subsidiary and bring all of FUNKIN's tangible and intangible fixed assets onto the Company statement
of financial position. Goodwill of \u00a314.4m, brand of \u00a36.8m and deferred tax liability of \u00a31.4m were recognised on the Company statement of financial position.
On 31 October 2024, the assets and liabilities of Boost Drinks Limited were purchased by the Company at net book value. The effect of this was to eliminate the investment in subsidiary
and bring all of Boost Drinks' tangible and intangible assets onto the Company statement of financial position. Goodwill of \u00a31.9m, brand of \u00a316.9m and deferred tax liability of \u00a34.2m
were recognised on the Company statement of financial position. Following the transfer of these assets to the Company, the remaining equity in the Boost Drinks Limited subsidiary was
impaired by \u00a36.5m. Subsequent to the year ended 25 January 2025 Boost paid a dividend of \u00a36.4m to the Company.
On 1 June 2024, the assets and liabilities of Rio Tropical Limited were purchased by the Company at net book value. The effect of this was to eliminate the investment in the subsidiary and
bring all of Rio Tropical's tangible and intangible fixed assets onto the Company statement of financial position. Goodwill of \u00a33.3m, brand of \u00a312.0m and deferred tax liability of \u00a33.0m
were recognised on the Company statement of financial position.
The directors have reviewed the Company's investments for impairment at 31 January 2026 and concluded that no impairment is required. See Note 10.
The principal subsidiaries are as follows:
Principal subsidiary
Principal activity
Country of incorporation
Rubicon Drinks Limited
Distribution of fruit-based soft drinks
England
MOMA Foods Ltd
Distribution and selling of oat drinks and cereals
England
Frobishers Juices Limited
Distribution of premium fruit-based drinks
England
Innate-Essence Limited
Distribution and selling of functional drinks
England
A.G. BARR p.l.c. holds 100% of the equity and votes of the subsidiaries with the exception of Innate-Essence where the holding is 50.1% (year ended 25 January 2025 all subsidiaries
were 100% owned). The subsidiaries have the same year end as A.G. BARR p.l.c. with the exception of Frobishers which has a year end of 31 March 2026, and have been included in the
Group consolidation. The companies listed are the trading subsidiaries. Refer to Note 31 for a full list of subsidiary companies.
31. Subsidiaries
The Group\u2019s subsidiaries at 31 January 2026 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and
the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business.
Ownership interest
held by the Group
Place of business/country 2026 2025
Name of entity
of incorporation
Address
% % Principal activities
Rubicon Drinks Limited*
UK
Milton Keynes
100
100
Distribution of fruit-based soft drinks
MOMA Foods Limited*
UK
Milton Keynes
100
100
Distribution and selling of oat drinks and cereals
Innate-Essence Limited*
UK
London
50.1
\u2013
Distribution and selling of functional drinks
Frobishers Juices Limited*
UK
Exeter
100
\u2013
Distribution of premium fruit-based drinks
A.G. BARR Capital Partner Limited*
UK
Milton Keynes
100
100
Investment holding company
A.G. BARR General Partner Limited*
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Pension Trustee Limited
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Scottish Limited Partnership
UK
Cumbernauld
100
100
Investment holding company
FUNKIN Limited*
UK
Milton Keynes
100
100
Non-trading entity
FUNKIN USA Limited*
USA
Milton Keynes
100
100
Non-trading entity
Robert Barr Limited
UK
Cumbernauld
100
100
Non-trading entity
Mandora St Clements Limited
UK
Milton Keynes
100
100
Non-trading entity
Tizer Limited
UK
Milton Keynes
100
100
Non-trading entity
A.G. BARR (Ireland) Limited
Republic of Ireland
Dublin
100
100
Non-trading entity
Boost Drinks Limited*
UK
Milton Keynes
100
100
Non-trading entity
Frobishers Juices (Holdings) Limited*
UK
Exeter
100
\u2013
Investment holding company
* Under section 479A of the Companies Act 2006 the Group is claiming exemption from audit for the subsidiary company with an \u2018*\u2019 in the table above. The parent undertakings, A.G. BARR p.l.c., registered number SC005653, guarantees all
outstanding liabilities to the subsidiary company which is subject at the end of the financial year (being the year ended 31 January 2026 for each company except for Frobishers Juices Limited and Frobishers Juices (Holdings) Limited which have
a year end of 31 March 2026). The guarantee is enforceable against the parent undertaking by any person to whom the subsidiary company is liable in respect of those liabilities.
The full address for Cumbernauld is: Westfield House, 4 Mollins Road, Cumbernauld, Scotland, G68 9HD.
The full address for Milton Keynes is: Crossley Drive, Magna Park, Milton Keynes, England, MK17 8FL.
The full address for Dublin is: 25-28 North Wall Quay, Dublin 1, Dublin, Ireland.
The full address for London is: Savoy House, Savoy Circus, London, England, W3 7DA.
The full address for Exeter is: 11 Mallard Road, Sowton Industrial Estate, Exeter, Devon, England, EX2 7LD.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-472": { "value": "14. Investment in subsidiaries
Company
2026 2025
\u00a3m \u00a3m
Opening investment in subsidiaries
93.7
125.9
Investments made in the year
29.7
\u2013
Transfer to goodwill, brand intangible and deferred tax liability
(22.0)
(25.7)
Impairment
\u2013
(6.5)
Closing investment in subsidiaries
101.4
93.7
In July 2025, the Company acquired 50.1% of the share capital of Innate-Essence Limited (\u2018Innate\u2019), a functional drinks business. The strategic intent for this acquisition was diversification into the high growth functional drinks segment. In November 2025, the Company acquired 100% of the share capital of Frobishers Juices Limited, a premium fruit based drinks business. The acquisition aligns with the Group\u2019s strategy to diversify into higher growth segments, in this case premium fruit-based beverages. On the first day of the accounting period, the majority of the assets and liabilities of FUNKIN Limited (\u2018FUNKIN\u2019) were purchased by the Company at net book value with the remainder transferred on 1 April 2025. The effect of this was to eliminate the investment in the subsidiary and bring all of FUNKIN's tangible and intangible fixed assets onto the Company statement of financial position. Goodwill of \u00a314.4m, brand of \u00a36.8m and deferred tax liability of \u00a31.4m were recognised on the Company statement of financial position. On 31 October 2024, the assets and liabilities of Boost Drinks Limited were purchased by the Company at net book value. The effect of this was to eliminate the investment in subsidiary and bring all of Boost Drinks' tangible and intangible assets onto the Company statement of financial position. Goodwill of \u00a31.9m, brand of \u00a316.9m and deferred tax liability of \u00a34.2m were recognised on the Company statement of financial position. Following the transfer of these assets to the Company, the remaining equity in the Boost Drinks Limited subsidiary was impaired by \u00a36.5m. Subsequent to the year ended 25 January 2025 Boost paid a dividend of \u00a36.4m to the Company. On 1 June 2024, the assets and liabilities of Rio Tropical Limited were purchased by the Company at net book value. The effect of this was to eliminate the investment in the subsidiary and bring all of Rio Tropical's tangible and intangible fixed assets onto the Company statement of financial position. Goodwill of \u00a33.3m, brand of \u00a312.0m and deferred tax liability of \u00a33.0m were recognised on the Company statement of financial position. The directors have reviewed the Company's investments for impairment at 31 January 2026 and concluded that no impairment is required. See Note 10. The principal subsidiaries are as follows:
Principal subsidiary
Principal activity
Country of incorporation
Rubicon Drinks Limited
Distribution of fruit-based soft drinks
England
MOMA Foods Ltd
Distribution and selling of oat drinks and cereals
England
Frobishers Juices Limited
Distribution of premium fruit-based drinks
England
Innate-Essence Limited
Distribution and selling of functional drinks
England
A.G. BARR p.l.c. holds 100% of the equity and votes of the subsidiaries with the exception of Innate-Essence where the holding is 50.1% (year ended 25 January 2025 all subsidiaries were 100% owned). The subsidiaries have the same year end as A.G. BARR p.l.c. with the exception of Frobishers which has a year end of 31 March 2026, and have been included in the Group consolidation. The companies listed are the trading subsidiaries. Refer to Note 31 for a full list of subsidiary companies. 16. Investment in associates In June 2019, the Group made a \u00a31m investment in Elegantly Spirited Limited, acquiring a 20% stake in the business. The following entities have been included in the consolidated financial statements using the equity method:
% of ownership interest
Carrying amount
Country of incorporation and 2026 2025 2026 2025
Name of entity principal place of business % % \u00a3m \u00a3m
Elegantly Spirited Limited
UK
\u2013
20
\u2013
\u2013
The primary business of Elegantly Spirited Limited was a brand-builder, marketing and selling a range of zero proof distilled spirits. A voluntary liquidator has been appointed and a special resolution was passed in October 2025 to wind the Company up. The investment is not considered a material associate and therefore disclosures are limited to the section below. Aggregate information of associates that are not individually material
2026 2025
\u00a3m \u00a3m
Opening balance at start of year
\u2013
\u2013
Share of operating losses
\u2013
\u2013
Impairment of investment
\u2013
\u2013
Closing balance at end of year
\u2013
\u2013
During the year ended 28 January 2024 an impairment review was undertaken on the investment in associate resulting in the impairment of the full investment. 31. Subsidiaries The Group\u2019s subsidiaries at 31 January 2026 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business.
Ownership interest
held by the Group
Place of business/country 2026 2025
Name of entity
of incorporation
Address
% % Principal activities
Rubicon Drinks Limited*
UK
Milton Keynes
100
100
Distribution of fruit-based soft drinks
MOMA Foods Limited*
UK
Milton Keynes
100
100
Distribution and selling of oat drinks and cereals
Innate-Essence Limited*
UK
London
50.1
\u2013
Distribution and selling of functional drinks
Frobishers Juices Limited*
UK
Exeter
100
\u2013
Distribution of premium fruit-based drinks
A.G. BARR Capital Partner Limited*
UK
Milton Keynes
100
100
Investment holding company
A.G. BARR General Partner Limited*
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Pension Trustee Limited
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Scottish Limited Partnership
UK
Cumbernauld
100
100
Investment holding company
FUNKIN Limited*
UK
Milton Keynes
100
100
Non-trading entity
FUNKIN USA Limited*
USA
Milton Keynes
100
100
Non-trading entity
Robert Barr Limited
UK
Cumbernauld
100
100
Non-trading entity
Mandora St Clements Limited
UK
Milton Keynes
100
100
Non-trading entity
Tizer Limited
UK
Milton Keynes
100
100
Non-trading entity
A.G. BARR (Ireland) Limited
Republic of Ireland
Dublin
100
100
Non-trading entity
Boost Drinks Limited*
UK
Milton Keynes
100
100
Non-trading entity
Frobishers Juices (Holdings) Limited*
UK
Exeter
100
\u2013
Investment holding company
* Under section 479A of the Companies Act 2006 the Group is claiming exemption from audit for the subsidiary company with an \u2018*\u2019 in the table above. The parent undertakings, A.G. BARR p.l.c., registered number SC005653, guarantees all outstanding liabilities to the subsidiary company which is subject at the end of the financial year (being the year ended 31 January 2026 for each company except for Frobishers Juices Limited and Frobishers Juices (Holdings) Limited which have a year end of 31 March 2026). The guarantee is enforceable against the parent undertaking by any person to whom the subsidiary company is liable in respect of those liabilities. The full address for Cumbernauld is: Westfield House, 4 Mollins Road, Cumbernauld, Scotland, G68 9HD. The full address for Milton Keynes is: Crossley Drive, Magna Park, Milton Keynes, England, MK17 8FL. The full address for Dublin is: 25-28 North Wall Quay, Dublin 1, Dublin, Ireland. The full address for London is: Savoy House, Savoy Circus, London, England, W3 7DA. The full address for Exeter is: 11 Mallard Road, Sowton Industrial Estate, Exeter, Devon, England, EX2 7LD.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-409": { "value": "
15. Business combinations
As disclosed in Note 14, the Group acquired 50.1% of the share capital of Innate-Essence Limited (\u2018Innate\u2019), a functional drinks business. The strategic intent for this acquisition was
diversification into the high growth functional drinks segment.
In the period from acquisition to 31 January 2026, Innate contributed revenue of \u00a36.0m and a loss before tax of \u00a31.8m to the Group's results. Had Innate been consolidated from
26 January 2025, it would have contributed revenue of \u00a39.8m to the Group and a loss before tax of \u00a32.9m.
The acquisition consideration and provisional fair value of identifiable assets and liabilities of Innate at the date of acquisition were:
\u00a3m
Property, plant and equipment
1.1
Intangible assets
0.2
Deferred tax asset
0.2
Right-of-use assets
0.7
Cash
6.1
Trade and other receivables
0.6
Inventories
0.9
Trade and other payables
(1.4)
Loans and other borrowings
(1.6)
Lease liabilities
(0.8)
Provisions
(0.1)
Brand \u2013 acquisition intangible
13.4
Deferred tax on acquisition intangibles
(3.3)
Total identifiable net assets acquired
16.0
Goodwill
8.7
Value on acquisition
24.7
Attributable to:
Equity shareholders of the parent Company
16.7
Non-controlling interests
8.0
Represented by:
Cash consideration paid
14.7
Contingent consideration
2.0
None of the goodwill arising on the acquisition is expected to be deductible for tax purposes.
The Goodwill of \u00a38.7m relates to the expectation of continued high growth in Innate through its participation in the functional beverages category.
Contingent consideration
The Group has agreed to pay the former owners of Innate a contingent consideration based on achievement of certain financial targets by Innate in the period from 1 April 2026 to
31 March 2028. The potential undiscounted amount of all future payments that the Group could make under the acquisition agreement is between \u00a3nil and \u00a316m.
The fair value of the contingent consideration arrangement of \u00a32m was estimated by assessing the expected growth of Innate over the two year period. No discount rate has been applied
to the fair value estimate of the contingent consideration as due to the short time period the effect of discounting has a negligible effect on the fair value. If revenues increased by an
additional 10% per annum over the earn out period an additional \u00a31.3m consideration would be payable. If revenues are 10% lower than plan per annum, consideration would reduce
by \u00a30.3m.
A deferred tax liability of \u00a33.3m has been provided in relation to these fair value adjustments in relation to intangible assets.
The Company incurred acquisition-related costs of \u00a30.5m relating to external legal fees and due diligence costs. These costs have been included in operating costs in the consolidated
income statement.
As disclosed in Note 14, the Group acquired 100% of the share capital of Frobishers Juices (Holdings) Limited, which in turn owns 100% of the share capital of Frobishers Juices Limited
(\u2018Frobishers\u2019), a UK-based premium brand of fruit juices and soft drinks, renowned for its range of high-quality, all-natural, alcohol-free beverages. The acquisition aligns with the Group\u2019s
strategy to diversify into higher growth segments, in this case premium fruit-based beverages.
In the period from acquisition to 31 January 2026, Frobishers contributed revenue of \u00a31.7m and a loss before tax of \u00a30.2m to the Group's results. Had Frobishers been consolidated from
26 January 2025, it would have contributed revenue of \u00a314.1m to the Group and a profit before tax of \u00a31.0m. The acquisition consideration and provisional fair value of identifiable assets
and liabilities of Frobishers at the date of acquisition were:
\u00a3m
Property, plant and equipment
0.2
Right-of-use assets
0.1
Short-term investments
0.2
Cash
2.7
Trade and other receivables
2.7
Inventories
1.4
Trade and other payables
(2.7)
Lease liabilities
(0.1)
Provisions
(0.1)
Current tax
(0.5)
Brand \u2013 acquisition intangible
6.3
Customer lists \u2013 acquisition intangible
2.4
Deferred tax on acquisition intangibles
(2.2)
Total identifiable net assets acquired
10.4
Goodwill
2.5
Value on acquisition
12.9
Attributable to:
Equity shareholders of the parent Company
12.9
Represented by:
Cash consideration paid
12.9
None of the goodwill arising on the acquisition is expected to be deductible for tax purposes.
The Goodwill of \u00a32.5m relates to the future growth opportunities in the premium socialising drinks segment, depth of the customer relationships in the business to business route to
market, management know-how and expected revenue growth and margin improvements.
Acquisition-related costs
The Company incurred acquisition-related costs of \u00a30.4m relating to external legal fees and due diligence costs. These costs have been included in operating costs in the consolidated
income statement.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-410": { "value": "
16. Investment in associates
In June 2019, the Group made a \u00a31m investment in Elegantly Spirited Limited, acquiring a 20% stake in the business.
The following entities have been included in the consolidated financial statements using the equity method:
% of ownership interest
Carrying amount
Country of incorporation and 2026 2025 2026 2025
Name of entity principal place of business % % \u00a3m \u00a3m
Elegantly Spirited Limited
UK
\u2013
20
\u2013
\u2013
The primary business of Elegantly Spirited Limited was a brand-builder, marketing and selling a range of zero proof distilled spirits. A voluntary liquidator has been appointed and a
special resolution was passed in October 2025 to wind the Company up. The investment is not considered a material associate and therefore disclosures are limited to the section below.
Aggregate information of associates that are not individually material
2026 2025
\u00a3m \u00a3m
Opening balance at start of year
\u2013
\u2013
Share of operating losses
\u2013
\u2013
Impairment of investment
\u2013
\u2013
Closing balance at end of year
\u2013
\u2013
During the year ended 28 January 2024 an impairment review was undertaken on the investment in associate resulting in the impairment of the full investment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-446": { "value": "16. Investment in associates In June 2019, the Group made a \u00a31m investment in Elegantly Spirited Limited, acquiring a 20% stake in the business. The following entities have been included in the consolidated financial statements using the equity method:
% of ownership interest
Carrying amount
Country of incorporation and 2026 2025 2026 2025
Name of entity principal place of business % % \u00a3m \u00a3m
Elegantly Spirited Limited
UK
\u2013
20
\u2013
\u2013
The primary business of Elegantly Spirited Limited was a brand-builder, marketing and selling a range of zero proof distilled spirits. A voluntary liquidator has been appointed and a special resolution was passed in October 2025 to wind the Company up. The investment is not considered a material associate and therefore disclosures are limited to the section below. Aggregate information of associates that are not individually material
2026 2025
\u00a3m \u00a3m
Opening balance at start of year
\u2013
\u2013
Share of operating losses
\u2013
\u2013
Impairment of investment
\u2013
\u2013
Closing balance at end of year
\u2013
\u2013
During the year ended 28 January 2024 an impairment review was undertaken on the investment in associate resulting in the impairment of the full investment. 31. Subsidiaries The Group\u2019s subsidiaries at 31 January 2026 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business.
Ownership interest
held by the Group
Place of business/country 2026 2025
Name of entity
of incorporation
Address
% % Principal activities
Rubicon Drinks Limited*
UK
Milton Keynes
100
100
Distribution of fruit-based soft drinks
MOMA Foods Limited*
UK
Milton Keynes
100
100
Distribution and selling of oat drinks and cereals
Innate-Essence Limited*
UK
London
50.1
\u2013
Distribution and selling of functional drinks
Frobishers Juices Limited*
UK
Exeter
100
\u2013
Distribution of premium fruit-based drinks
A.G. BARR Capital Partner Limited*
UK
Milton Keynes
100
100
Investment holding company
A.G. BARR General Partner Limited*
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Pension Trustee Limited
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Scottish Limited Partnership
UK
Cumbernauld
100
100
Investment holding company
FUNKIN Limited*
UK
Milton Keynes
100
100
Non-trading entity
FUNKIN USA Limited*
USA
Milton Keynes
100
100
Non-trading entity
Robert Barr Limited
UK
Cumbernauld
100
100
Non-trading entity
Mandora St Clements Limited
UK
Milton Keynes
100
100
Non-trading entity
Tizer Limited
UK
Milton Keynes
100
100
Non-trading entity
A.G. BARR (Ireland) Limited
Republic of Ireland
Dublin
100
100
Non-trading entity
Boost Drinks Limited*
UK
Milton Keynes
100
100
Non-trading entity
Frobishers Juices (Holdings) Limited*
UK
Exeter
100
\u2013
Investment holding company
* Under section 479A of the Companies Act 2006 the Group is claiming exemption from audit for the subsidiary company with an \u2018*\u2019 in the table above. The parent undertakings, A.G. BARR p.l.c., registered number SC005653, guarantees all outstanding liabilities to the subsidiary company which is subject at the end of the financial year (being the year ended 31 January 2026 for each company except for Frobishers Juices Limited and Frobishers Juices (Holdings) Limited which have a year end of 31 March 2026). The guarantee is enforceable against the parent undertaking by any person to whom the subsidiary company is liable in respect of those liabilities. The full address for Cumbernauld is: Westfield House, 4 Mollins Road, Cumbernauld, Scotland, G68 9HD. The full address for Milton Keynes is: Crossley Drive, Magna Park, Milton Keynes, England, MK17 8FL. The full address for Dublin is: 25-28 North Wall Quay, Dublin 1, Dublin, Ireland. The full address for London is: Savoy House, Savoy Circus, London, England, W3 7DA. The full address for Exeter is: 11 Mallard Road, Sowton Industrial Estate, Exeter, Devon, England, EX2 7LD.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-411": { "value": "
17. Short-term investments
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Short-term investments
20.2
42.5
20.0
42.5
These deposits are made for durations of up to six months. These investments are due to mature at various dates by the end of May 2026 with accrued interest receivable on maturity.
", "dimensions": { "concept": "agbarrplc:DisclosureOfShortTermInvestments", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-412": { "value": "
18. Cash
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Cash
61.4
21.4
55.7
16.7
Cash in the table above are included in the cash flow statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-413": { "value": "
19. Inventories
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Materials
10.8
10.1
10.8
10.1
Finished goods
20.9
21.6
16.9
17.7
31.7
31.7
27.7
27.8
The carrying value of inventory is equal to the replacement cost.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-414": { "value": "
20. Assets classified as held for sale
\u00a3m
Balance at 28 January 2024
Net book value of assets transferred from property, plant and equipment
3.2
Impairment charge
(1.6)
Disposals
(0.7)
Balance at 25 January 2025
0.9
Impairment charge
(0.5)
Disposals
(0.2)
Balance at 31 January 2026
0.2
The closure of the Barr Direct business resulted in a number of vehicles on the statement of financial position with no estimated useful life. Following an assessment of fair value less costs
to sell, an impairment charge of \u00a30.5m has been recognised. Subsequent to the year end, the remaining vehicles were sold at the carrying value in the table above and therefore no
further impairment is required.
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-447": { "value": "20. Assets classified as held for sale
\u00a3m
Balance at 28 January 2024
Net book value of assets transferred from property, plant and equipment
3.2
Impairment charge
(1.6)
Disposals
(0.7)
Balance at 25 January 2025
0.9
Impairment charge
(0.5)
Disposals
(0.2)
Balance at 31 January 2026
0.2
The closure of the Barr Direct business resulted in a number of vehicles on the statement of financial position with no estimated useful life. Following an assessment of fair value less costs to sell, an impairment charge of \u00a30.5m has been recognised. Subsequent to the year end, the remaining vehicles were sold at the carrying value in the table above and therefore no further impairment is required.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-415": { "value": "
21. Trade and other receivables
Group
Company
2026 2025 2026 2025
Current \u00a3m \u00a3m \u00a3m \u00a3m
Trade receivables
77.5
73.6
72.4
64.3
Less: loss allowance
(0.2)
(0.3)
(0.2)
(0.3)
Trade receivables \u2013 net
77.3
73.3
72.2
64.0
Prepayments
4.9
3.5
4.4
3.6
Amounts due by subsidiary companies
\u2013
\u2013
3.4
2.2
82.2
76.8
80.0
69.8
Group
Company
2026 2025 2026 2025
Non-current \u00a3m \u00a3m \u00a3m \u00a3m
Loans receivable
1.1
\u2013
1.1
\u2013
Loans to subsidiaries
\u2013
\u2013
4.9
2.6
Total loans and receivables
1.1
\u2013
6.0
2.6
Trade receivables
The average credit period on sales of goods is 60 days. No interest is charged on outstanding trade receivables. Amounts due from subsidiary companies are repayable on demand and
are not interest bearing.
Loans to subsidiaries comprise a \u00a33.8m loan to MOMA Foods Ltd that is non-interest bearing and repayable in 2033 (2025: \u00a32.6m on the same terms) and a \u00a31.1m loan to Innate-
Essence Limited with 10% compound interest repayable in 2030 (2025: \u00a3nil).
The Group always measures the loss allowance for trade receivables at an amount equal to lifetime expected credit losses (ECL). The ECL on trade receivables are estimated using a
provision matrix by reference to past default experience on the debtor and an analysis of the debtor's current financial position, adjusted for factors that are specific to the debtors, general
economic conditions of the industry in which the debtors operate and an assessment of both the current as well as the forecast direction of conditions at the reporting date. Accordingly,
the credit risk profile of these assets is presented based on their past due status in terms of the provision matrix.
The Group writes off a trade receivable when there is information that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the debtor has
been placed under liquidation or has entered into bankruptcy proceeding. None of the trade receivables that have been written off are subject to enforcement activities.
The maximum exposure for both the Group and the Company to credit risk for trade receivables are the balances in the table above. For the purposes of impairment assessment, amounts
due from subsidiary companies are considered low credit risk and, therefore, the Company measures the provision at an amount equal to 12-month expected credit losses. Provision for
expected credit losses is immaterial.
The following table details the risk profile of trade receivables based on the Group's provision matrix. As the Group's historical credit loss experience does not show significantly different
loss patterns for different customer segments, the provision for loss allowance based on past due status is not further distinguished between the Group's different customer base.
The Group and Company's most significant customer, a UK major customer, accounts for \u00a315.0m of the Group's trade receivables carrying amount and \u00a314.3m of the Company's trade
receivables carrying amount at 31 January 2026 (25 January 2025: Group and Company \u2013 \u00a313.7m).
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Group \u2013 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
0.3%
2.1%
9.4%
12.0%
Expected total gross carrying amount at default
74.0
1.0
1.1
1.0
0.4
Lifetime ECL
0.1
\u2013
\u2013
0.1
\u2013
0.2
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Group \u2013 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
0.8%
12.5%
10.6%
22.0%
Expected total gross carrying amount at default
70.5
1.7
1.0
0.1
0.3
Lifetime ECL
0.1
\u2013
0.1
\u2013
0.1
0.3
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Company \u2013 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
1.8%
10.1%
12.1%
16.5%
Expected total gross carrying amount at default
71.1
\u2013
0.3
0.7
0.3
Lifetime ECL
0.1
\u2013
\u2013
0.1
\u2013
0.2
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Company \u2013 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
1.2%
13.2%
26.5%
32.7%
Expected total gross carrying amount at default
62.9
0.9
0.3
\u2013
0.2
Lifetime ECL
0.1
\u2013
0.1
\u2013
0.1
0.3
The carrying amount of the Group's external trade and other receivables is denominated in the following currencies:
Group
2026 2025
\u00a3m \u00a3m
UK Sterling
80.9
75.8
Euro
1.2
0.8
US Dollar
0.1
0.2
82.2
76.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-492": { "value": "21. Trade and other receivables
Group
Company
2026 2025 2026 2025
Current \u00a3m \u00a3m \u00a3m \u00a3m
Trade receivables
77.5
73.6
72.4
64.3
Less: loss allowance
(0.2)
(0.3)
(0.2)
(0.3)
Trade receivables \u2013 net
77.3
73.3
72.2
64.0
Prepayments
4.9
3.5
4.4
3.6
Amounts due by subsidiary companies
\u2013
\u2013
3.4
2.2
82.2
76.8
80.0
69.8
Group
Company
2026 2025 2026 2025
Non-current \u00a3m \u00a3m \u00a3m \u00a3m
Loans receivable
1.1
\u2013
1.1
\u2013
Loans to subsidiaries
\u2013
\u2013
4.9
2.6
Total loans and receivables
1.1
\u2013
6.0
2.6
Trade receivables The average credit period on sales of goods is 60 days. No interest is charged on outstanding trade receivables. Amounts due from subsidiary companies are repayable on demand and are not interest bearing. Loans to subsidiaries comprise a \u00a33.8m loan to MOMA Foods Ltd that is non-interest bearing and repayable in 2033 (2025: \u00a32.6m on the same terms) and a \u00a31.1m loan to Innate- Essence Limited with 10% compound interest repayable in 2030 (2025: \u00a3nil). The Group always measures the loss allowance for trade receivables at an amount equal to lifetime expected credit losses (ECL). The ECL on trade receivables are estimated using a provision matrix by reference to past default experience on the debtor and an analysis of the debtor's current financial position, adjusted for factors that are specific to the debtors, general economic conditions of the industry in which the debtors operate and an assessment of both the current as well as the forecast direction of conditions at the reporting date. Accordingly, the credit risk profile of these assets is presented based on their past due status in terms of the provision matrix. The Group writes off a trade receivable when there is information that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the debtor has been placed under liquidation or has entered into bankruptcy proceeding. None of the trade receivables that have been written off are subject to enforcement activities. The maximum exposure for both the Group and the Company to credit risk for trade receivables are the balances in the table above. For the purposes of impairment assessment, amounts due from subsidiary companies are considered low credit risk and, therefore, the Company measures the provision at an amount equal to 12-month expected credit losses. Provision for expected credit losses is immaterial. The following table details the risk profile of trade receivables based on the Group's provision matrix. As the Group's historical credit loss experience does not show significantly different loss patterns for different customer segments, the provision for loss allowance based on past due status is not further distinguished between the Group's different customer base. The Group and Company's most significant customer, a UK major customer, accounts for \u00a315.0m of the Group's trade receivables carrying amount and \u00a314.3m of the Company's trade receivables carrying amount at 31 January 2026 (25 January 2025: Group and Company \u2013 \u00a313.7m).
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Group \u2013 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
0.3%
2.1%
9.4%
12.0%
Expected total gross carrying amount at default
74.0
1.0
1.1
1.0
0.4
Lifetime ECL
0.1
\u2013
\u2013
0.1
\u2013
0.2
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Group \u2013 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
0.8%
12.5%
10.6%
22.0%
Expected total gross carrying amount at default
70.5
1.7
1.0
0.1
0.3
Lifetime ECL
0.1
\u2013
0.1
\u2013
0.1
0.3
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Company \u2013 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
1.8%
10.1%
12.1%
16.5%
Expected total gross carrying amount at default
71.1
\u2013
0.3
0.7
0.3
Lifetime ECL
0.1
\u2013
\u2013
0.1
\u2013
0.2
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Company \u2013 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
1.2%
13.2%
26.5%
32.7%
Expected total gross carrying amount at default
62.9
0.9
0.3
\u2013
0.2
Lifetime ECL
0.1
\u2013
0.1
\u2013
0.1
0.3
The carrying amount of the Group's external trade and other receivables is denominated in the following currencies:
Group
2026 2025
\u00a3m \u00a3m
UK Sterling
80.9
75.8
Euro
1.2
0.8
US Dollar
0.1
0.2
82.2
76.8
25. Deferred tax assets and liabilities
Retirement benefit Share-based Cash flow Accelerated tax Total deferred
obligations payments hedge depreciation tax liability
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.5
0.1
(27.2)
(32.3)
(Charge)/credit to the income statement (Note 7)
(0.9)
0.1
\u2013
(4.5)
(5.3)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(31.7)
(36.0)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(6.1)
(2.7)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Arising on acquisition
\u2013
\u2013
\u2013
(5.3)
(5.3)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(43.1)
(41.9)
Retirement benefit Share-based Cash flow Accelerated tax Total deferred tax
obligations payments hedge depreciation liability
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.4
0.1
(7.7)
(12.9)
(Charge)/credit to the income statement
(0.9)
0.2
\u2013
(4.7)
(5.4)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(7.2)
(7.2)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(19.6)
(23.9)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(7.2)
(3.8)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(1.4)
(1.4)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(28.2)
(27.0)
No deferred tax asset is recognised in the statement of financial position for unused capital losses within the Company of \u00a34.0m (2025: \u00a34.0m).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-448": { "value": "
Group
Company
2026 2025 2026 2025
Current \u00a3m \u00a3m \u00a3m \u00a3m
Trade receivables
77.5
73.6
72.4
64.3
Less: loss allowance
(0.2)
(0.3)
(0.2)
(0.3)
Trade receivables \u2013 net
77.3
73.3
72.2
64.0
Prepayments
4.9
3.5
4.4
3.6
Amounts due by subsidiary companies
\u2013
\u2013
3.4
2.2
82.2
76.8
80.0
69.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-449": { "value": "Trade receivables The average credit period on sales of goods is 60 days. No interest is charged on outstanding trade receivables. Amounts due from subsidiary companies are repayable on demand and are not interest bearing. Loans to subsidiaries comprise a \u00a33.8m loan to MOMA Foods Ltd that is non-interest bearing and repayable in 2033 (2025: \u00a32.6m on the same terms) and a \u00a31.1m loan to Innate- Essence Limited with 10% compound interest repayable in 2030 (2025: \u00a3nil). The Group always measures the loss allowance for trade receivables at an amount equal to lifetime expected credit losses (ECL). The ECL on trade receivables are estimated using a provision matrix by reference to past default experience on the debtor and an analysis of the debtor's current financial position, adjusted for factors that are specific to the debtors, general economic conditions of the industry in which the debtors operate and an assessment of both the current as well as the forecast direction of conditions at the reporting date. Accordingly, the credit risk profile of these assets is presented based on their past due status in terms of the provision matrix. The Group writes off a trade receivable when there is information that the debtor is in severe financial difficulty and there is no realistic prospect of recovery, e.g. when the debtor has been placed under liquidation or has entered into bankruptcy proceeding. None of the trade receivables that have been written off are subject to enforcement activities. The maximum exposure for both the Group and the Company to credit risk for trade receivables are the balances in the table above. For the purposes of impairment assessment, amounts due from subsidiary companies are considered low credit risk and, therefore, the Company measures the provision at an amount equal to 12-month expected credit losses. Provision for expected credit losses is immaterial. The following table details the risk profile of trade receivables based on the Group's provision matrix. As the Group's historical credit loss experience does not show significantly different loss patterns for different customer segments, the provision for loss allowance based on past due status is not further distinguished between the Group's different customer base. The Group and Company's most significant customer, a UK major customer, accounts for \u00a315.0m of the Group's trade receivables carrying amount and \u00a314.3m of the Company's trade receivables carrying amount at 31 January 2026 (25 January 2025: Group and Company \u2013 \u00a313.7m).
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Group \u2013 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
0.3%
2.1%
9.4%
12.0%
Expected total gross carrying amount at default
74.0
1.0
1.1
1.0
0.4
Lifetime ECL
0.1
\u2013
\u2013
0.1
\u2013
0.2
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Group \u2013 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
0.8%
12.5%
10.6%
22.0%
Expected total gross carrying amount at default
70.5
1.7
1.0
0.1
0.3
Lifetime ECL
0.1
\u2013
0.1
\u2013
0.1
0.3
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Company \u2013 31 January 2026 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
1.8%
10.1%
12.1%
16.5%
Expected total gross carrying amount at default
71.1
\u2013
0.3
0.7
0.3
Lifetime ECL
0.1
\u2013
\u2013
0.1
\u2013
0.2
Trade receivables \u2013 days past due
Not past due <30 31-60 61-90 >90 Total
Company \u2013 25 January 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected credit loss rate
0.1%
1.2%
13.2%
26.5%
32.7%
Expected total gross carrying amount at default
62.9
0.9
0.3
\u2013
0.2
Lifetime ECL
0.1
\u2013
0.1
\u2013
0.1
0.3
The carrying amount of the Group's external trade and other receivables is denominated in the following currencies:
Group
2026 2025
\u00a3m \u00a3m
UK Sterling
80.9
75.8
Euro
1.2
0.8
US Dollar
0.1
0.2
82.2
76.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-473": { "value": "22. Loans and other borrowings
Group
2026 2025
\u00a3m \u00a3m
Current
Loans and borrowings
40.0
\u2013
Lease liabilities
1.8
1.8
Non-current
Lease liabilities
6.2
2.8
Total borrowings
48.0
4.6
All of the Group's borrowings are denominated in UK Sterling. The Group extended its existing \u00a320m revolving credit facilities with Royal Bank of Scotland plc during the year to \u00a340m. This facility, that was due to expire in February 2026, is now due to expire on 8th May 2026. This facility was fully drawn at the statement of financial position date per the table on the following page. Arrangement fees associated with loan facilities are included in the finance costs line in the income statement. The maturity analysis of the lease liabilities are shown in the table below:
Group
Lease liabilities
2026 2025
\u00a3m \u00a3m
Less than one year
1.8
1.8
One to two years
1.5
1.6
Two to three years
1.2
0.8
Three to four years
0.8
0.3
Four to five years
0.3
0.1
Later than five years
2.4
\u2013
8.0
4.6
The movements in the Group borrowings are analysed as follows:
Group
2026 2025
\u00a3m \u00a3m
Opening borrowings balance
4.6
4.9
Net lease movements
3.4
(0.3)
Borrowings acquired on subsidiary acquisition
1.6
\u2013
Borrowings drawn-down
50.0
\u2013
Repayments of borrowings
(11.6)
\u2013
Closing borrowings balance
48.0
4.6
Reconciliation to net funds:
2026 2025
\u00a3m \u00a3m
Closing borrowings balance
(48.0)
(4.6)
Short-term investments (Note 17)
20.2
42.5
Cash (Note 18)
61.4
21.4
Net funds
33.6
59.3
The facilities at 31 January 2026 were as follows:
Total
facility Drawn Undrawn
\u00a3m \u00a3m \u00a3m
Revolving credit facility \u2013 expires May 2026
40.0
40.0
\u2013
Overdraft
15.0
\u2013
15.0
55.0
40.0
15.0
The facilities at 25 January 2025 were as follows:
Total
facility Drawn Undrawn
\u00a3m \u00a3m \u00a3m
Revolving credit facility \u2013 five years, February 2026
20.0
\u2013
20.0
Overdraft
15.0
\u2013
15.0
35.0
\u2013
35.0
The table below details changes in the Group's liabilities arising from financing activities, including both cash and non-cash changes.
Lease At
At 25 January Interest New Loans term Non-cash Financing 31 January
2025 charged leases acquired Loans drawn Loans repaid change interest cash flows 2026
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Interest paid
\u2013
0.4
\u2013
\u2013
\u2013
\u2013
\u2013
(0.1)
(0.3)
\u2013
Borrowings
\u2013
\u2013
\u2013
1.6
50.0
(11.6)
\u2013
\u2013
\u2013
40.0
Lease liabilities (Note 12)
4.6
0.3
5.9
\u2013
\u2013
\u2013
(0.5)
\u2013
(2.3)
8.0
Total liabilities from financing activities
4.6
0.7
5.9
1.6
50.0
(11.6)
(0.5)
(0.1)
(2.6)
48.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-450": { "value": "22. Loans and other borrowings
Group
2026 2025
\u00a3m \u00a3m
Current
Loans and borrowings
40.0
\u2013
Lease liabilities
1.8
1.8
Non-current
Lease liabilities
6.2
2.8
Total borrowings
48.0
4.6
All of the Group's borrowings are denominated in UK Sterling. The Group extended its existing \u00a320m revolving credit facilities with Royal Bank of Scotland plc during the year to \u00a340m. This facility, that was due to expire in February 2026, is now due to expire on 8th May 2026. This facility was fully drawn at the statement of financial position date per the table on the following page. Arrangement fees associated with loan facilities are included in the finance costs line in the income statement. The maturity analysis of the lease liabilities are shown in the table below:
Group
Lease liabilities
2026 2025
\u00a3m \u00a3m
Less than one year
1.8
1.8
One to two years
1.5
1.6
Two to three years
1.2
0.8
Three to four years
0.8
0.3
Four to five years
0.3
0.1
Later than five years
2.4
\u2013
8.0
4.6
The movements in the Group borrowings are analysed as follows:
Group
2026 2025
\u00a3m \u00a3m
Opening borrowings balance
4.6
4.9
Net lease movements
3.4
(0.3)
Borrowings acquired on subsidiary acquisition
1.6
\u2013
Borrowings drawn-down
50.0
\u2013
Repayments of borrowings
(11.6)
\u2013
Closing borrowings balance
48.0
4.6
Reconciliation to net funds:
2026 2025
\u00a3m \u00a3m
Closing borrowings balance
(48.0)
(4.6)
Short-term investments (Note 17)
20.2
42.5
Cash (Note 18)
61.4
21.4
Net funds
33.6
59.3
The facilities at 31 January 2026 were as follows:
Total
facility Drawn Undrawn
\u00a3m \u00a3m \u00a3m
Revolving credit facility \u2013 expires May 2026
40.0
40.0
\u2013
Overdraft
15.0
\u2013
15.0
55.0
40.0
15.0
The facilities at 25 January 2025 were as follows:
Total
facility Drawn Undrawn
\u00a3m \u00a3m \u00a3m
Revolving credit facility \u2013 five years, February 2026
20.0
\u2013
20.0
Overdraft
15.0
\u2013
15.0
35.0
\u2013
35.0
The table below details changes in the Group's liabilities arising from financing activities, including both cash and non-cash changes.
Lease At
At 25 January Interest New Loans term Non-cash Financing 31 January
2025 charged leases acquired Loans drawn Loans repaid change interest cash flows 2026
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Interest paid
\u2013
0.4
\u2013
\u2013
\u2013
\u2013
\u2013
(0.1)
(0.3)
\u2013
Borrowings
\u2013
\u2013
\u2013
1.6
50.0
(11.6)
\u2013
\u2013
\u2013
40.0
Lease liabilities (Note 12)
4.6
0.3
5.9
\u2013
\u2013
\u2013
(0.5)
\u2013
(2.3)
8.0
Total liabilities from financing activities
4.6
0.7
5.9
1.6
50.0
(11.6)
(0.5)
(0.1)
(2.6)
48.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-416": { "value": "
23. Trade and other payables
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Current
Trade payables
33.8
32.4
31.2
29.8
Other taxes and social security costs
4.3
4.0
3.9
4.4
Accruals
36.5
36.8
34.4
32.3
Amounts due to subsidiary companies
\u2013
\u2013
6.8
23.5
74.6
73.2
76.3
90.0
Trade payables have increased by \u00a31.4m (2025: decrease by \u00a33.7m). This is due to the acquisitions made in the year and being partially offset by timing of payment runs at year end.
Trade payables are repayable within 60 days and amounts due to subsidiary companies are due within 6 months and are not interest bearing.
Sales related rebates and discounts accruals at the year end are \u00a319.7m (2025: \u00a316.7m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-497": { "value": "23. Trade and other payables
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Current
Trade payables
33.8
32.4
31.2
29.8
Other taxes and social security costs
4.3
4.0
3.9
4.4
Accruals
36.5
36.8
34.4
32.3
Amounts due to subsidiary companies
\u2013
\u2013
6.8
23.5
74.6
73.2
76.3
90.0
Trade payables have increased by \u00a31.4m (2025: decrease by \u00a33.7m). This is due to the acquisitions made in the year and being partially offset by timing of payment runs at year end. Trade payables are repayable within 60 days and amounts due to subsidiary companies are due within 6 months and are not interest bearing. Sales related rebates and discounts accruals at the year end are \u00a319.7m (2025: \u00a316.7m). 25. Deferred tax assets and liabilities
Retirement benefit Share-based Cash flow Accelerated tax Total deferred
obligations payments hedge depreciation tax liability
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.5
0.1
(27.2)
(32.3)
(Charge)/credit to the income statement (Note 7)
(0.9)
0.1
\u2013
(4.5)
(5.3)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(31.7)
(36.0)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(6.1)
(2.7)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Arising on acquisition
\u2013
\u2013
\u2013
(5.3)
(5.3)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(43.1)
(41.9)
Retirement benefit Share-based Cash flow Accelerated tax Total deferred tax
obligations payments hedge depreciation liability
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.4
0.1
(7.7)
(12.9)
(Charge)/credit to the income statement
(0.9)
0.2
\u2013
(4.7)
(5.4)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(7.2)
(7.2)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(19.6)
(23.9)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(7.2)
(3.8)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(1.4)
(1.4)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(28.2)
(27.0)
No deferred tax asset is recognised in the statement of financial position for unused capital losses within the Company of \u00a34.0m (2025: \u00a34.0m).", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-451": { "value": "
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Current
Trade payables
33.8
32.4
31.2
29.8
Other taxes and social security costs
4.3
4.0
3.9
4.4
Accruals
36.5
36.8
34.4
32.3
Amounts due to subsidiary companies
\u2013
\u2013
6.8
23.5
74.6
73.2
76.3
90.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-474": { "value": "
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Current
Trade payables
33.8
32.4
31.2
29.8
Other taxes and social security costs
4.3
4.0
3.9
4.4
Accruals
36.5
36.8
34.4
32.3
Amounts due to subsidiary companies
\u2013
\u2013
6.8
23.5
74.6
73.2
76.3
90.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-417": { "value": "
24. Provisions
Business change Business Repairs/
projects reorganisation Dilapidations Other Total
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Opening provision at 28 January 2024
\u2013
\u2013
0.4
0.1
0.5
Provision created during the year
0.7
0.9
0.2
\u2013
1.8
Provision utilised during the year
(0.6)
(0.4)
(0.2)
\u2013
(1.2)
Closing provision at 25 January 2025
0.1
0.5
0.4
0.1
1.1
Provision created during the year
0.8
\u2013
0.6
0.1
1.5
Provision acquired on acquisition
\u2013
\u2013
0.2
\u2013
0.2
Provision utilised during the year
(0.3)
(0.5)
(0.1)
\u2013
(0.9)
Closing provision at 31 January 2026
0.6
\u2013
1.1
0.2
1.9
Current
0.6
\u2013
0.4
0.2
1.2
Non-current
\u2013
\u2013
0.7
\u2013
0.7
Business change Business Repairs/
projects reorganisation Dilapidations Other Total
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Opening provision at 28 January 2024
\u2013
\u2013
0.2
0.1
0.3
Provision created during the year
0.1
0.7
0.2
\u2013
1.0
Provision acquired on hive up
0.5
\u2013
\u2013
\u2013
0.5
Provision utilised during the year
(0.5)
(0.5)
(0.2)
\u2013
(1.2)
Closing provision at 25 January 2025
0.1
0.2
0.2
0.1
0.6
Provision created during the year
0.5
\u2013
0.8
\u2013
1.3
Provision utilised during the year
(0.3)
(0.2)
\u2013
\u2013
(0.5)
Closing provision at 31 January 2026
0.3
\u2013
1.0
0.1
1.4
Current
0.3
\u2013
0.4
0.1
0.8
Non-current
\u2013
\u2013
0.6
\u2013
0.6
The business change projects relate to the costs associated with two projects. Firstly, the integration of FUNKIN into the wider AG Barr business and secondly the integration of the
Frobishers business. In the prior year, provisions were in relation to two other projects: 1) The closure of the Barr Direct operations and associated move to a larger field sales team; and 2)
The integration of the Boost business into Barr Soft Drinks.
The business reorganisation provision relates to costs associated with a number of smaller business reorganisations not related to the business change projects.
The other provision relates to costs for vendor and chiller disposal and the repairs and dilapidations provision relates to costs provided to make good leased properties on exit.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-475": { "value": "24. Provisions
Business change Business Repairs/
projects reorganisation Dilapidations Other Total
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Opening provision at 28 January 2024
\u2013
\u2013
0.4
0.1
0.5
Provision created during the year
0.7
0.9
0.2
\u2013
1.8
Provision utilised during the year
(0.6)
(0.4)
(0.2)
\u2013
(1.2)
Closing provision at 25 January 2025
0.1
0.5
0.4
0.1
1.1
Provision created during the year
0.8
\u2013
0.6
0.1
1.5
Provision acquired on acquisition
\u2013
\u2013
0.2
\u2013
0.2
Provision utilised during the year
(0.3)
(0.5)
(0.1)
\u2013
(0.9)
Closing provision at 31 January 2026
0.6
\u2013
1.1
0.2
1.9
Current
0.6
\u2013
0.4
0.2
1.2
Non-current
\u2013
\u2013
0.7
\u2013
0.7
Business change Business Repairs/
projects reorganisation Dilapidations Other Total
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Opening provision at 28 January 2024
\u2013
\u2013
0.2
0.1
0.3
Provision created during the year
0.1
0.7
0.2
\u2013
1.0
Provision acquired on hive up
0.5
\u2013
\u2013
\u2013
0.5
Provision utilised during the year
(0.5)
(0.5)
(0.2)
\u2013
(1.2)
Closing provision at 25 January 2025
0.1
0.2
0.2
0.1
0.6
Provision created during the year
0.5
\u2013
0.8
\u2013
1.3
Provision utilised during the year
(0.3)
(0.2)
\u2013
\u2013
(0.5)
Closing provision at 31 January 2026
0.3
\u2013
1.0
0.1
1.4
Current
0.3
\u2013
0.4
0.1
0.8
Non-current
\u2013
\u2013
0.6
\u2013
0.6
The business change projects relate to the costs associated with two projects. Firstly, the integration of FUNKIN into the wider AG Barr business and secondly the integration of the Frobishers business. In the prior year, provisions were in relation to two other projects: 1) The closure of the Barr Direct operations and associated move to a larger field sales team; and 2) The integration of the Boost business into Barr Soft Drinks. The business reorganisation provision relates to costs associated with a number of smaller business reorganisations not related to the business change projects. The other provision relates to costs for vendor and chiller disposal and the repairs and dilapidations provision relates to costs provided to make good leased properties on exit.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-476": { "value": "25. Deferred tax assets and liabilities
Retirement benefit Share-based Cash flow Accelerated tax Total deferred
obligations payments hedge depreciation tax liability
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.5
0.1
(27.2)
(32.3)
(Charge)/credit to the income statement (Note 7)
(0.9)
0.1
\u2013
(4.5)
(5.3)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(31.7)
(36.0)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(6.1)
(2.7)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Arising on acquisition
\u2013
\u2013
\u2013
(5.3)
(5.3)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(43.1)
(41.9)
Retirement benefit Share-based Cash flow Accelerated tax Total deferred tax
obligations payments hedge depreciation liability
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.4
0.1
(7.7)
(12.9)
(Charge)/credit to the income statement
(0.9)
0.2
\u2013
(4.7)
(5.4)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(7.2)
(7.2)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(19.6)
(23.9)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(7.2)
(3.8)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(1.4)
(1.4)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(28.2)
(27.0)
No deferred tax asset is recognised in the statement of financial position for unused capital losses within the Company of \u00a34.0m (2025: \u00a34.0m).", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-452": { "value": "25. Deferred tax assets and liabilities
Retirement benefit Share-based Cash flow Accelerated tax Total deferred
obligations payments hedge depreciation tax liability
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.5
0.1
(27.2)
(32.3)
(Charge)/credit to the income statement (Note 7)
(0.9)
0.1
\u2013
(4.5)
(5.3)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(31.7)
(36.0)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(6.1)
(2.7)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Arising on acquisition
\u2013
\u2013
\u2013
(5.3)
(5.3)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(43.1)
(41.9)
Retirement benefit Share-based Cash flow Accelerated tax Total deferred tax
obligations payments hedge depreciation liability
Company \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 28 January 2024
(5.7)
0.4
0.1
(7.7)
(12.9)
(Charge)/credit to the income statement
(0.9)
0.2
\u2013
(4.7)
(5.4)
Credit to other comprehensive income
1.5
\u2013
\u2013
\u2013
1.5
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(7.2)
(7.2)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 25 January 2025
(5.1)
0.7
0.1
(19.6)
(23.9)
Credit/(charge) to the income statement (Note 7)
3.0
0.4
\u2013
(7.2)
(3.8)
Credit to other comprehensive income
2.0
\u2013
\u2013
\u2013
2.0
Acquired on subsidiary integration
\u2013
\u2013
\u2013
(1.4)
(1.4)
Credit to equity
\u2013
0.1
\u2013
\u2013
0.1
At 31 January 2026
(0.1)
1.2
0.1
(28.2)
(27.0)
No deferred tax asset is recognised in the statement of financial position for unused capital losses within the Company of \u00a34.0m (2025: \u00a34.0m).", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-418": { "value": "
26. Financial risk management
Financial risk factors
The Group\u2019s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, cash flow and fair value interest rate risk and price risk), credit risk and liquidity
risk. The Board has delegated the management of the Group\u2019s overall financial risk programme to the Treasury and Commodity Committee; this risk programme focuses on the
unpredictability of financial markets and seeks to minimise potential adverse effects on the Group\u2019s financial performance. The Group uses derivative financial instruments to hedge certain
risk exposures.
Financial risk management is carried out in accordance with policies approved by the Board of Directors. Management identifies, evaluates and manages financial risks in close
cooperation with the Group\u2019s business units. The Board provides guidance on overall market risk management, including use of derivative financial instruments and investment of
excess liquidity.
In addition, the Treasury and Commodity Committee deals with a range of other treasury matters, details of which are provided in the Corporate Governance Report.
Market risk
Foreign exchange risk
The Group operates internationally. The Group primarily buys and sells in Sterling but also makes purchases and sales denominated in US Dollars and Euros. Due to the hedging
arrangements that have been in place for the year ended 31 January 2026, if Sterling had weakened/strengthened by 5% against the US Dollar or Euro, with all other variables held
constant, there would not have been a material effect on post-tax profit or cash flow hedge reserve (year ended 25 January 2025: no material impact on post-tax profit). See also Note 13
for information regarding hedging.
The Group periodically enters into option contracts to purchase foreign currencies where the value and volume of trading purchases is known. The Treasury and Commodity Committee
assesses whether hedge accounting should be applied for each foreign exchange option contract.
Price risk
The Group is not exposed to equity securities price risk because no such investments are held by the Group.
The Group purchases a wide range of commodities in the ordinary course of business. Exposure to changes in the market price of certain commodities, including sugar, plastic,
aluminium and mango, is managed through the use of forward physical supply contracts, primarily to convert floating or indexed prices to fixed prices. The use of such contracts to hedge
commodity exposures is governed by the Group\u2019s risk policies and is continually monitored by the Treasury and Commodity Committee. Commodity derivatives also provide a way to meet
customers\u2019 pricing requirements whilst achieving a price structure consistent with the Group\u2019s overall pricing strategy.
All of the Group\u2019s commodity derivatives are treated as \u2018own use\u2019 contracts, which are outside the scope of IFRS 9, since they are both entered into, and continue to be held, for the
purposes of the Group\u2019s ordinary operations, and are not net settled (the Group takes physical delivery of the commodity concerned). \u2018Own use\u2019 contracts do not require accounting
entries until the commodity purchase crystallises.
The majority of the Group\u2019s forward physical contracts and commodity derivatives have original maturities of less than one year.
As all of the commodity contracts qualify for the \u2018own use\u2019 treatment, no sensitivity analysis has been carried out.
Cash flow and fair value interest rate risk
The Group\u2019s interest rate risk arises from short-term investments. Investments are obtained at fixed rates reducing the Group's exposure to cash flow interest rate risk.
Credit risk
Credit risk is managed on a Group basis. Credit risk arises from cash and deposits with banks and financial institutions, as well as credit exposures to customers, including outstanding
receivables and committed transactions.
For banks and financial institutions where the Group holds cash, short-term investments and borrowings, only independently rated parties with a minimum rating of \u2018A\u2019 are accepted. If
major customers are independently rated, these ratings are used. Otherwise, if there is no independent rating, risk control processes assess the credit quality of the customer, taking into
account its financial position, past experience and other factors. Individual risk limits are set by senior management, based on internal or external ratings. The utilisation of credit limits is
regularly monitored.
Liquidity risk Prudent liquidity risk management implies maintaining sufficient cash and marketable securities, the availability of funding through an adequate amount of committed credit facilities and the ability to close out market positions. Due to the dynamic nature of the underlying business, the Group maintains flexibility in funding by maintaining sufficient cash reserves and the availability of borrowing facilities. See Note 22 for disclosures of committed facilities. Management monitors rolling forecasts of the Group\u2019s liquidity reserve (which comprises undrawn borrowing facilities and cash) on the basis of expected cash flows. This is carried out at a Group level and involves projecting forward cash flows and considering the level of liquid assets necessary to meet excesses of expenditure relative to income. The Group also enters into forward commodity contracts that are not held on the statement of financial position. Commitments are shown in the table below.
Total contractual outflow
2026 2025
Group \u00a3m \u00a3m
Forward commodity contracts \u2013 payable within one year
20.0
19.5
Forward commodity contracts \u2013 payable within one to two years
6.4
4.4
The undiscounted contractual cash flows of financial liabilities are presented in the table below:
Within Total contractual
Year ended 31 January 2026 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
33.8
\u2013
\u2013
\u2013
\u2013
\u2013
33.8
Accruals*
30.0
\u2013
\u2013
\u2013
\u2013
\u2013
30.0
Lease liabilities
1.8
1.5
1.2
0.8
0.3
2.4
8.0
Borrowings
40.0
\u2013
\u2013
\u2013
\u2013
\u2013
40.0
Derivative financial instruments
18.6
1.6
\u2013
\u2013
\u2013
\u2013
20.2
Contingent consideration
\u2013
\u2013
2.0
\u2013
\u2013
\u2013
2.0
124.2
3.1
3.2
0.8
0.3
2.4
134.0
Within Total contractual
Year ended 25 January 2025 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
32.4
\u2013
\u2013
\u2013
\u2013
\u2013
32.4
Accruals*
29.0
\u2013
\u2013
\u2013
\u2013
\u2013
29.0
Lease liabilities
1.8
1.6
0.8
0.3
0.1
\u2013
4.6
Derivative financial instruments
27.5
4.6
\u2013
\u2013
\u2013
\u2013
32.1
90.7
6.2
0.8
0.3
0.1
\u2013
98.1
* Employee liabilities have been excluded from the accruals balance above. Capital risk management The Group defines \u2018capital\u2019 as being net debt (including lease liabilities) plus equity. The Group\u2019s objective when managing capital is to maintain an appropriate capital structure to balance the needs of the Group, whilst operating within its bank covenants. The Group manages its capital structure and makes adjustments to it in light of changes in economic conditions. To maintain or adjust the capital structure, the Group has a number of options available to it, including modifying dividend payments to shareholders, returning capital to shareholders or issuing new shares. In this way, the Group balances returns to shareholders between long-term growth and current returns whilst maintaining capital discipline in relation to investing activities and taking any necessary action on costs to respond to the current environment.
The Group monitors existing equity in issuance on the basis of the net debt/EBITDA ratio. Net debt is calculated as being the net of cash, interest-bearing loans and borrowings. The net
debt/EBITDA ratio enables the Group to plan its capital requirements in the medium term. The Group uses this measure to provide useful information to financial institutions and investors.
The Group believes that the current net debt/EBITDA ratio together with existing shares in issuance provides a secure capital structure with a strong level of financial flexibility to enable the
Group to take advantage of opportunities that may arise.
For the year ended 31 January 2026, there was a net cash surplus of \u00a341.6m (year ended 25 January 2025: net cash of \u00a363.9m) with cash balances of \u00a361.4m, short-term investments of
\u00a320.2m and bank borrowings of \u00a340.0m (year ended 25 January 2025: \u00a321.4m, \u00a342.5m and \u00a3nil respectively).
The Group monitors capital efficiency on the basis of the return on capital employed ratio (ROCE). In the financial year ended 31 January 2026, ROCE remained strong at 19.4%
(2025: 18.9%).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-453": { "value": "Market risk Foreign exchange risk The Group operates internationally. The Group primarily buys and sells in Sterling but also makes purchases and sales denominated in US Dollars and Euros. Due to the hedging arrangements that have been in place for the year ended 31 January 2026, if Sterling had weakened/strengthened by 5% against the US Dollar or Euro, with all other variables held constant, there would not have been a material effect on post-tax profit or cash flow hedge reserve (year ended 25 January 2025: no material impact on post-tax profit). See also Note 13 for information regarding hedging. The Group periodically enters into option contracts to purchase foreign currencies where the value and volume of trading purchases is known. The Treasury and Commodity Committee assesses whether hedge accounting should be applied for each foreign exchange option contract. Price risk The Group is not exposed to equity securities price risk because no such investments are held by the Group. The Group purchases a wide range of commodities in the ordinary course of business. Exposure to changes in the market price of certain commodities, including sugar, plastic, aluminium and mango, is managed through the use of forward physical supply contracts, primarily to convert floating or indexed prices to fixed prices. The use of such contracts to hedge commodity exposures is governed by the Group\u2019s risk policies and is continually monitored by the Treasury and Commodity Committee. Commodity derivatives also provide a way to meet customers\u2019 pricing requirements whilst achieving a price structure consistent with the Group\u2019s overall pricing strategy. All of the Group\u2019s commodity derivatives are treated as \u2018own use\u2019 contracts, which are outside the scope of IFRS 9, since they are both entered into, and continue to be held, for the purposes of the Group\u2019s ordinary operations, and are not net settled (the Group takes physical delivery of the commodity concerned). \u2018Own use\u2019 contracts do not require accounting entries until the commodity purchase crystallises. The majority of the Group\u2019s forward physical contracts and commodity derivatives have original maturities of less than one year. As all of the commodity contracts qualify for the \u2018own use\u2019 treatment, no sensitivity analysis has been carried out. Cash flow and fair value interest rate risk The Group\u2019s interest rate risk arises from short-term investments. Investments are obtained at fixed rates reducing the Group's exposure to cash flow interest rate risk. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-454": { "value": "Credit risk Credit risk is managed on a Group basis. Credit risk arises from cash and deposits with banks and financial institutions, as well as credit exposures to customers, including outstanding receivables and committed transactions. For banks and financial institutions where the Group holds cash, short-term investments and borrowings, only independently rated parties with a minimum rating of \u2018A\u2019 are accepted. If major customers are independently rated, these ratings are used. Otherwise, if there is no independent rating, risk control processes assess the credit quality of the customer, taking into account its financial position, past experience and other factors. Individual risk limits are set by senior management, based on internal or external ratings. The utilisation of credit limits is regularly monitored. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-455": { "value": "
Liquidity risk
Prudent liquidity risk management implies maintaining sufficient cash and marketable securities, the availability of funding through an adequate amount of committed credit facilities and
the ability to close out market positions. Due to the dynamic nature of the underlying business, the Group maintains flexibility in funding by maintaining sufficient cash reserves and the
availability of borrowing facilities. See Note 22 for disclosures of committed facilities.
Management monitors rolling forecasts of the Group\u2019s liquidity reserve (which comprises undrawn borrowing facilities and cash) on the basis of expected cash flows. This is carried out at
a Group level and involves projecting forward cash flows and considering the level of liquid assets necessary to meet excesses of expenditure relative to income.
The Group also enters into forward commodity contracts that are not held on the statement of financial position. Commitments are shown in the table below.
Total contractual outflow
2026 2025
Group \u00a3m \u00a3m
Forward commodity contracts \u2013 payable within one year
20.0
19.5
Forward commodity contracts \u2013 payable within one to two years
6.4
4.4
The undiscounted contractual cash flows of financial liabilities are presented in the table below:
Within Total contractual
Year ended 31 January 2026 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
33.8
\u2013
\u2013
\u2013
\u2013
\u2013
33.8
Accruals*
30.0
\u2013
\u2013
\u2013
\u2013
\u2013
30.0
Lease liabilities
1.8
1.5
1.2
0.8
0.3
2.4
8.0
Borrowings
40.0
\u2013
\u2013
\u2013
\u2013
\u2013
40.0
Derivative financial instruments
18.6
1.6
\u2013
\u2013
\u2013
\u2013
20.2
Contingent consideration
\u2013
\u2013
2.0
\u2013
\u2013
\u2013
2.0
124.2
3.1
3.2
0.8
0.3
2.4
134.0
Within Total contractual
Year ended 25 January 2025 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
32.4
\u2013
\u2013
\u2013
\u2013
\u2013
32.4
Accruals*
29.0
\u2013
\u2013
\u2013
\u2013
\u2013
29.0
Lease liabilities
1.8
1.6
0.8
0.3
0.1
\u2013
4.6
Derivative financial instruments
27.5
4.6
\u2013
\u2013
\u2013
\u2013
32.1
90.7
6.2
0.8
0.3
0.1
\u2013
98.1
* Employee liabilities have been excluded from the accruals balance above.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-488": { "value": "The undiscounted contractual cash flows of financial liabilities are presented in the table below:
Within Total contractual
Year ended 31 January 2026 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
33.8
\u2013
\u2013
\u2013
\u2013
\u2013
33.8
Accruals*
30.0
\u2013
\u2013
\u2013
\u2013
\u2013
30.0
Lease liabilities
1.8
1.5
1.2
0.8
0.3
2.4
8.0
Borrowings
40.0
\u2013
\u2013
\u2013
\u2013
\u2013
40.0
Derivative financial instruments
18.6
1.6
\u2013
\u2013
\u2013
\u2013
20.2
Contingent consideration
\u2013
\u2013
2.0
\u2013
\u2013
\u2013
2.0
124.2
3.1
3.2
0.8
0.3
2.4
134.0
Within Total contractual
Year ended 25 January 2025 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
32.4
\u2013
\u2013
\u2013
\u2013
\u2013
32.4
Accruals*
29.0
\u2013
\u2013
\u2013
\u2013
\u2013
29.0
Lease liabilities
1.8
1.6
0.8
0.3
0.1
\u2013
4.6
Derivative financial instruments
27.5
4.6
\u2013
\u2013
\u2013
\u2013
32.1
90.7
6.2
0.8
0.3
0.1
\u2013
98.1
* Employee liabilities have been excluded from the accruals balance above. ", "dimensions": { "concept": "ifrs-full:MaturityAnalysisForDerivativeFinancialLiabilities", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-477": { "value": "The undiscounted contractual cash flows of financial liabilities are presented in the table below:
Within Total contractual
Year ended 31 January 2026 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
33.8
\u2013
\u2013
\u2013
\u2013
\u2013
33.8
Accruals*
30.0
\u2013
\u2013
\u2013
\u2013
\u2013
30.0
Lease liabilities
1.8
1.5
1.2
0.8
0.3
2.4
8.0
Borrowings
40.0
\u2013
\u2013
\u2013
\u2013
\u2013
40.0
Derivative financial instruments
18.6
1.6
\u2013
\u2013
\u2013
\u2013
20.2
Contingent consideration
\u2013
\u2013
2.0
\u2013
\u2013
\u2013
2.0
124.2
3.1
3.2
0.8
0.3
2.4
134.0
Within Total contractual
Year ended 25 January 2025 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5 years + outflow
Group \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade payables
32.4
\u2013
\u2013
\u2013
\u2013
\u2013
32.4
Accruals*
29.0
\u2013
\u2013
\u2013
\u2013
\u2013
29.0
Lease liabilities
1.8
1.6
0.8
0.3
0.1
\u2013
4.6
Derivative financial instruments
27.5
4.6
\u2013
\u2013
\u2013
\u2013
32.1
90.7
6.2
0.8
0.3
0.1
\u2013
98.1
* Employee liabilities have been excluded from the accruals balance above. ", "dimensions": { "concept": "ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-456": { "value": "
Capital risk management
The Group defines \u2018capital\u2019 as being net debt (including lease liabilities) plus equity.
The Group\u2019s objective when managing capital is to maintain an appropriate capital structure to balance the needs of the Group, whilst operating within its bank covenants.
The Group manages its capital structure and makes adjustments to it in light of changes in economic conditions. To maintain or adjust the capital structure, the Group has a number
of options available to it, including modifying dividend payments to shareholders, returning capital to shareholders or issuing new shares. In this way, the Group balances returns to
shareholders between long-term growth and current returns whilst maintaining capital discipline in relation to investing activities and taking any necessary action on costs to respond
to the current environment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-419": { "value": "
27. Retirement benefit obligations
During the year the Company operated the A.G. BARR p.l.c. (2008) Pension and Life Assurance Scheme (the \u20182008 Scheme\u2019). The 2008 Scheme comprises a funded defined benefit
section based on final salary and a defined contribution section. The defined benefit section was closed to future accrual from 1 May 2016. The defined contribution section of the 2008
Scheme was closed to new entrants and new contributions from 30 June 2021 and all defined contribution assets (other than additional voluntary contributions related to members of the
defined benefit section) were transferred to the A.G. Barr Retirement Plan, an outsourced master trust pension arrangement, in September 2021. Under the defined benefit section of the
2008 Scheme, employees are entitled to retirement benefits based on final pensionable pay. No other post-retirement benefits are provided.
Defined benefit scheme: Actuarial valuation
The assets of the defined benefit section of the 2008 Scheme are held separately from those of the Company and are invested in managed funds. A full valuation of the defined benefit
section of the 2008 Scheme was conducted as at 5 April 2023 using the attained age method and a surplus of \u00a33.2m was determined at that date.
The defined benefit section of the 2008 Scheme exposes the Group to actuarial risks such as longevity risk, interest rate risk and market investment risk.
Responsibility for governance of the plans, including investment decisions and contribution schedules, lies jointly with the Company and the Board of Pension Trustees. The board of
trustees is composed of representatives from the Company scheme members and an independent trustee in accordance with the 2008 Scheme's rules.
Defined benefit scheme: IAS 19 information
The full actuarial valuation carried out at 5 April 2023 was updated to 31 January 2026 by a qualified independent actuary.
The valuation used for the defined benefit scheme has been based on market conditions as at the Company year end.
The amounts recognised in the statement of financial position are as follows:
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Present value of funded obligations
(65.4)
(65.7)
(65.4)
(65.7)
Fair value of scheme assets
65.9
72.5
65.9
72.5
Surplus recognised under IAS 19
0.5
6.8
0.5
6.8
Company contribution made to pension scheme in the year to 26 January 2014
\u2013
\u2013
\u2013
13.8
Surplus recognised in the statement of financial position
0.5
6.8
0.5
20.6
The movement in the defined benefit surplus over the year is as follows:
Fair value of plan Present value of
assets obligation Total
Group and Company \u00a3m \u00a3m \u00a3m
At 25 January 2025
72.5
(65.7)
6.8
Interest income/(expense)
3.7
(3.5)
0.2
Total cost recognised in income statement
3.7
(3.5)
0.2
Remeasurements
\u2013 changes in demographic assumptions
\u2013
(1.1)
(1.1)
\u2013 changes in financial assumptions
\u2013
1.1
1.1
\u2013 experience
\u2013
(0.5)
(0.5)
\u2013 loss on annuity buy-in transaction
(7.3)
\u2013
(7.3)
Total remeasurements recognised in other comprehensive income
(7.3)
(0.5)
(7.8)
Cash flows
Employer contributions
1.3
\u2013
1.3
Benefits paid
(4.3)
4.3
\u2013
Total cash outflow
(3.0)
4.3
1.3
At 31 January 2026
65.9
(65.4)
0.5
This table excludes the Company contribution made to the pension scheme through the asset-backed funding arrangement as described below and reconciled in the table above.
On 1 May 2016, the defined benefit section of the 2008 Scheme was closed to future accrual following a negotiated agreement between the Company and the board of trustees.
The Company made a \u00a31.0m contribution to the defined benefit section of the 2008 Scheme each year from May 2016 through May 2022. Further contributions of \u00a32.0m were paid in
the years ended 29 January 2023 and 25 January 2025.
The movement in the defined benefit surplus in the year to 25 January 2025 was as follows:
Fair value Present value
of plan assets of obligation Total
Group and Company \u00a3m \u00a3m \u00a3m
At 28 January 2024
72.5
(69.3)
3.2
Interest income/(expense)
3.5
(3.3)
0.2
Total cost recognised in income statement
3.5
(3.3)
0.2
Remeasurements
\u2013 changes in demographic assumptions
\u2013
0.1
0.1
\u2013 changes in financial assumptions
\u2013
3.5
3.5
\u2013 experience
\u2013
(0.6)
(0.6)
\u2013 actuarial return on assets excluding amounts recognised in net interest
(2.9)
\u2013
(2.9)
Total remeasurements recognised in other comprehensive income
(2.9)
3.0
0.1
Cash flows
Employer contributions
3.3
\u2013
3.3
Benefits paid
(3.9)
3.9
\u2013
Total cash outflow
(0.6)
3.9
3.3
At 25 January 2025
72.5
(65.7)
6.8
This table excludes the Company contribution made to the 2008 Scheme through the asset-backed funding arrangement as described below and reconciled in the table above.
Asset-backed funding arrangement
During the year to 26 January 2014, the Company established the A.G. BARR Scottish Limited Partnership (the Partnership) and through the Partnership entered into a long-term pension
funding arrangement with the 2008 Scheme. Under this arrangement certain property assets were transferred into the Partnership and were being leased back to A.G. BARR p.l.c. under a
21-year lease agreement, generating an original income stream of \u00a31.1m per annum for the 2008 Scheme, increasing annually in line with inflation.
The Partnership is controlled by A.G. BARR p.l.c. and its results were consolidated by the Group. The value of the properties transferred into the Partnership remained included on the
Group and Company's statement of financial position at carrying values at the date of transfer with the Group and Company retaining full operational control over these properties. At the
end of the term of the relevant lease, or earlier if the 2008 Scheme becomes fully funded to the extent that the members\u2019 benefits can be secured with an insurance company, the
Company has the option to repurchase the properties in the Partnership for an agreed fixed price. During the year the 2008 Scheme did become fully funded and the Company exercised
its option to repurchase the properties and these are included in the Company statement of financial position.
Financial assumptions
2026
2025
Discount rate
5.6%
5.5%
Inflation assumption
3.1%
3.2%
Mortality assumptions
2026
2025
Average future life expectancy (in years) for a male pensioner aged 65
22
22
Average future life expectancy (in years) for a female pensioner aged 65
24
23
Average future life expectancy (in years) at age 65 for a male non-pensioner aged 45
23
23
Average future life expectancy (in years) at age 65 for a female non-pensioner aged 45
26
26
The mortality tables adopted in finalising the fair value of the liabilities are the 2022 VITA tables based on the member's year of birth. This assumes that the expected age at death for males
is 87 to 88 and for females is 88 to 91, depending on their age at 31 January 2026.
The fair value of scheme assets at the year end dates is analysed as follows:
2026 2025
Unquoted Quoted* Unquoted
\u00a3m \u00a3m \u00a3m
Bonds
\u2013
20.3
\u2013
Cash
0.9
\u2013
22.0
Buy-in policy
65.0
\u2013
30.2
Total market value of scheme assets
65.9
20.3
52.2
* Quoted prices for identical assets or liabilities in active markets.
Sensitivity review
The sensitivity of the overall pension liability to changes in the principal assumptions is:
Year ended 31 January 2026
Change in assumption
Impact on overall liabilities
Discount rate
Increase/decrease by 0.5%
Decreases/increases liabilities by \u00a33.7m
Rate of inflation
Increase/decrease by 0.5%
Increases/decreases liabilities by \u00a31.4m
Life expectancy
Increase/decrease by one year
Increases/decreases liabilities by \u00a32.6m
Year ended 25 January 2025
Change in assumption
Impact on overall liabilities
Discount rate
Increase/decrease by 0.5%
Decreases/increases liabilities by \u00a33.9m
Rate of inflation
Increase/decrease by 0.5%
Increases/decreases liabilities by \u00a31.4m
Life expectancy
Increase/decrease by one year
Increases/decreases liabilities by \u00a32.6m
Methods and assumptions used in preparing the sensitivity analysis
The sensitivities disclosed were calculated using approximate methods taking into account the duration of the 2008 Scheme\u2019s liabilities. They have been calculated consistently with last
period\u2019s disclosures, however these change over time with financial conditions and assumptions.
Risks to which the 2008 Scheme exposes the Company
The nature of the 2008 Scheme exposes the Company to the risk of paying unanticipated additional contributions to the 2008 Scheme in times of adverse experience. The most financially
significant risks are likely to be:
\u2013 Asset volatility
The 2008 Scheme's liabilities are calculated using a discount rate set with reference to corporate bond yields in line with the requirements of IAS 19R. If the 2008 Scheme assets underperform this
yield, this will create a deficit. The plan holds investments in buy-in insurance policies, which are designed to match the current and future liabilities of the 2008 Scheme.
The board of pension trustees have made a number of steps to control the level of investment risk within the 2008 Scheme. In prior periods, the Trustee and the Company agreed two
annuity contracts with Canada Life at a total cost of \u00a355.8m securing the total amount of future pension payments of 195 of the 2008 Pension Scheme's pensioners. In June 2025, a further
annuity purchase with Canada Life was agreed securing the future pension costs of the remaining pensioners at a cost of \u00a341.8m. The initial cost of acquiring this policy exceeded the
present value of the related defined benefit obligations and this loss on annuity buy in transaction has been taken through other comprehensive income. The Trustees are now considering
the options for the Scheme including a buy-out.
\u2013 Inflation risk
The Group pension obligations are linked to inflation, and higher inflation will lead to higher liabilities. Almost all of the 2008 Scheme's assets are invested in buy-in policies with an
insurer, which eliminates exposure to changes in inflation rates.
\u2013 Life expectancy
The 2008 Scheme's obligation is to provide benefits for the life of the members. An increase in life expectancy will result in an increase in the 2008 Scheme's liabilities. In June 2023, the
UK High Court issued a ruling in the case of Virgin Media Limited V NTL Pension Trustees II Limited (the Virgin Media Case) relating to the validity of certain historical pension changes.
The ruling was upheld at the Court of Appeal in July 2024. After seeking external advice, the Group has concluded that they are not aware of any material issues which would require any
adjustment to the defined benefit obligation and no further action is required at this stage.
Policy for recognising gains and losses
The Company recognises actuarial gains and losses immediately, through the remeasurement of the net defined benefit liability.
Description of funding arrangements and funding policy that affect future contributions
The most recent Schedule of Contributions dated February 2024 set out the contributions payable by the Company to the 2008 Scheme during the year to 31 January 2026 and no further
contributions were required.
Expected contributions over the next accounting period
A.G. BARR p.l.c. does not expect to make any further contributions to the A.G. BARR p.l.c. (2008) Pension and Life Assurance Scheme for the year to 30 January 2027.
The weighted average duration of the defined benefit obligation is 11 years.
The expected maturity analysis of the undiscounted defined benefit pension benefit, estimated on the 2008 Scheme's funding is as follows:
Less than One to Two to Greater than five
one year two years five years years
Proportion of total pension benefits to be paid as at 5 April 2025
3%
3%
8%
86%
Proportion of total pension benefits to be paid as at 5 April 2024
2%
3%
8%
87%
Note the above disclosure is given as at the date of the last signed financial statements for the 2008 Scheme, and for the comparative year.
Defined contribution scheme
The pension costs for the defined contribution schemes are as follows:
2026 2025
\u00a3m \u00a3m
Defined contribution costs
5.7
4.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-457": { "value": "Defined benefit scheme: Actuarial valuation The assets of the defined benefit section of the 2008 Scheme are held separately from those of the Company and are invested in managed funds. A full valuation of the defined benefit section of the 2008 Scheme was conducted as at 5 April 2023 using the attained age method and a surplus of \u00a33.2m was determined at that date. The defined benefit section of the 2008 Scheme exposes the Group to actuarial risks such as longevity risk, interest rate risk and market investment risk. Responsibility for governance of the plans, including investment decisions and contribution schedules, lies jointly with the Company and the Board of Pension Trustees. The board of trustees is composed of representatives from the Company scheme members and an independent trustee in accordance with the 2008 Scheme's rules. Defined benefit scheme: IAS 19 information The full actuarial valuation carried out at 5 April 2023 was updated to 31 January 2026 by a qualified independent actuary. The valuation used for the defined benefit scheme has been based on market conditions as at the Company year end. The amounts recognised in the statement of financial position are as follows:
Group
Company
2026 2025 2026 2025
\u00a3m \u00a3m \u00a3m \u00a3m
Present value of funded obligations
(65.4)
(65.7)
(65.4)
(65.7)
Fair value of scheme assets
65.9
72.5
65.9
72.5
Surplus recognised under IAS 19
0.5
6.8
0.5
6.8
Company contribution made to pension scheme in the year to 26 January 2014
\u2013
\u2013
\u2013
13.8
Surplus recognised in the statement of financial position
0.5
6.8
0.5
20.6
The movement in the defined benefit surplus over the year is as follows:
Fair value of plan Present value of
assets obligation Total
Group and Company \u00a3m \u00a3m \u00a3m
At 25 January 2025
72.5
(65.7)
6.8
Interest income/(expense)
3.7
(3.5)
0.2
Total cost recognised in income statement
3.7
(3.5)
0.2
Remeasurements
\u2013 changes in demographic assumptions
\u2013
(1.1)
(1.1)
\u2013 changes in financial assumptions
\u2013
1.1
1.1
\u2013 experience
\u2013
(0.5)
(0.5)
\u2013 loss on annuity buy-in transaction
(7.3)
\u2013
(7.3)
Total remeasurements recognised in other comprehensive income
(7.3)
(0.5)
(7.8)
Cash flows
Employer contributions
1.3
\u2013
1.3
Benefits paid
(4.3)
4.3
\u2013
Total cash outflow
(3.0)
4.3
1.3
At 31 January 2026
65.9
(65.4)
0.5
This table excludes the Company contribution made to the pension scheme through the asset-backed funding arrangement as described below and reconciled in the table above. On 1 May 2016, the defined benefit section of the 2008 Scheme was closed to future accrual following a negotiated agreement between the Company and the board of trustees. The Company made a \u00a31.0m contribution to the defined benefit section of the 2008 Scheme each year from May 2016 through May 2022. Further contributions of \u00a32.0m were paid in the years ended 29 January 2023 and 25 January 2025. The movement in the defined benefit surplus in the year to 25 January 2025 was as follows:
Fair value Present value
of plan assets of obligation Total
Group and Company \u00a3m \u00a3m \u00a3m
At 28 January 2024
72.5
(69.3)
3.2
Interest income/(expense)
3.5
(3.3)
0.2
Total cost recognised in income statement
3.5
(3.3)
0.2
Remeasurements
\u2013 changes in demographic assumptions
\u2013
0.1
0.1
\u2013 changes in financial assumptions
\u2013
3.5
3.5
\u2013 experience
\u2013
(0.6)
(0.6)
\u2013 actuarial return on assets excluding amounts recognised in net interest
(2.9)
\u2013
(2.9)
Total remeasurements recognised in other comprehensive income
(2.9)
3.0
0.1
Cash flows
Employer contributions
3.3
\u2013
3.3
Benefits paid
(3.9)
3.9
\u2013
Total cash outflow
(0.6)
3.9
3.3
At 25 January 2025
72.5
(65.7)
6.8
This table excludes the Company contribution made to the 2008 Scheme through the asset-backed funding arrangement as described below and reconciled in the table above. Asset-backed funding arrangement During the year to 26 January 2014, the Company established the A.G. BARR Scottish Limited Partnership (the Partnership) and through the Partnership entered into a long-term pension funding arrangement with the 2008 Scheme. Under this arrangement certain property assets were transferred into the Partnership and were being leased back to A.G. BARR p.l.c. under a 21-year lease agreement, generating an original income stream of \u00a31.1m per annum for the 2008 Scheme, increasing annually in line with inflation. The Partnership is controlled by A.G. BARR p.l.c. and its results were consolidated by the Group. The value of the properties transferred into the Partnership remained included on the Group and Company's statement of financial position at carrying values at the date of transfer with the Group and Company retaining full operational control over these properties. At the end of the term of the relevant lease, or earlier if the 2008 Scheme becomes fully funded to the extent that the members\u2019 benefits can be secured with an insurance company, the Company has the option to repurchase the properties in the Partnership for an agreed fixed price. During the year the 2008 Scheme did become fully funded and the Company exercised its option to repurchase the properties and these are included in the Company statement of financial position. Financial assumptions
2026
2025
Discount rate
5.6%
5.5%
Inflation assumption
3.1%
3.2%
Mortality assumptions
2026
2025
Average future life expectancy (in years) for a male pensioner aged 65
22
22
Average future life expectancy (in years) for a female pensioner aged 65
24
23
Average future life expectancy (in years) at age 65 for a male non-pensioner aged 45
23
23
Average future life expectancy (in years) at age 65 for a female non-pensioner aged 45
26
26
The mortality tables adopted in finalising the fair value of the liabilities are the 2022 VITA tables based on the member's year of birth. This assumes that the expected age at death for males is 87 to 88 and for females is 88 to 91, depending on their age at 31 January 2026. The fair value of scheme assets at the year end dates is analysed as follows:
2026 2025
Unquoted Quoted* Unquoted
\u00a3m \u00a3m \u00a3m
Bonds
\u2013
20.3
\u2013
Cash
0.9
\u2013
22.0
Buy-in policy
65.0
\u2013
30.2
Total market value of scheme assets
65.9
20.3
52.2
* Quoted prices for identical assets or liabilities in active markets. Sensitivity review The sensitivity of the overall pension liability to changes in the principal assumptions is: Year ended 31 January 2026
Change in assumption
Impact on overall liabilities
Discount rate
Increase/decrease by 0.5%
Decreases/increases liabilities by \u00a33.7m
Rate of inflation
Increase/decrease by 0.5%
Increases/decreases liabilities by \u00a31.4m
Life expectancy
Increase/decrease by one year
Increases/decreases liabilities by \u00a32.6m
Year ended 25 January 2025
Change in assumption
Impact on overall liabilities
Discount rate
Increase/decrease by 0.5%
Decreases/increases liabilities by \u00a33.9m
Rate of inflation
Increase/decrease by 0.5%
Increases/decreases liabilities by \u00a31.4m
Life expectancy
Increase/decrease by one year
Increases/decreases liabilities by \u00a32.6m
Methods and assumptions used in preparing the sensitivity analysis The sensitivities disclosed were calculated using approximate methods taking into account the duration of the 2008 Scheme\u2019s liabilities. They have been calculated consistently with last period\u2019s disclosures, however these change over time with financial conditions and assumptions. Risks to which the 2008 Scheme exposes the Company The nature of the 2008 Scheme exposes the Company to the risk of paying unanticipated additional contributions to the 2008 Scheme in times of adverse experience. The most financially significant risks are likely to be: \u2013 Asset volatility The 2008 Scheme's liabilities are calculated using a discount rate set with reference to corporate bond yields in line with the requirements of IAS 19R. If the 2008 Scheme assets underperform this yield, this will create a deficit. The plan holds investments in buy-in insurance policies, which are designed to match the current and future liabilities of the 2008 Scheme. The board of pension trustees have made a number of steps to control the level of investment risk within the 2008 Scheme. In prior periods, the Trustee and the Company agreed two annuity contracts with Canada Life at a total cost of \u00a355.8m securing the total amount of future pension payments of 195 of the 2008 Pension Scheme's pensioners. In June 2025, a further annuity purchase with Canada Life was agreed securing the future pension costs of the remaining pensioners at a cost of \u00a341.8m. The initial cost of acquiring this policy exceeded the present value of the related defined benefit obligations and this loss on annuity buy in transaction has been taken through other comprehensive income. The Trustees are now considering the options for the Scheme including a buy-out. \u2013 Inflation risk The Group pension obligations are linked to inflation, and higher inflation will lead to higher liabilities. Almost all of the 2008 Scheme's assets are invested in buy-in policies with an insurer, which eliminates exposure to changes in inflation rates. \u2013 Life expectancy The 2008 Scheme's obligation is to provide benefits for the life of the members. An increase in life expectancy will result in an increase in the 2008 Scheme's liabilities. In June 2023, the UK High Court issued a ruling in the case of Virgin Media Limited V NTL Pension Trustees II Limited (the Virgin Media Case) relating to the validity of certain historical pension changes. The ruling was upheld at the Court of Appeal in July 2024. After seeking external advice, the Group has concluded that they are not aware of any material issues which would require any adjustment to the defined benefit obligation and no further action is required at this stage. Policy for recognising gains and losses The Company recognises actuarial gains and losses immediately, through the remeasurement of the net defined benefit liability. Description of funding arrangements and funding policy that affect future contributions The most recent Schedule of Contributions dated February 2024 set out the contributions payable by the Company to the 2008 Scheme during the year to 31 January 2026 and no further contributions were required. Expected contributions over the next accounting period A.G. BARR p.l.c. does not expect to make any further contributions to the A.G. BARR p.l.c. (2008) Pension and Life Assurance Scheme for the year to 30 January 2027. The weighted average duration of the defined benefit obligation is 11 years. The expected maturity analysis of the undiscounted defined benefit pension benefit, estimated on the 2008 Scheme's funding is as follows:
Less than One to Two to Greater than five
one year two years five years years
Proportion of total pension benefits to be paid as at 5 April 2025
3%
3%
8%
86%
Proportion of total pension benefits to be paid as at 5 April 2024
2%
3%
8%
87%
Note the above disclosure is given as at the date of the last signed financial statements for the 2008 Scheme, and for the comparative year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-458": { "value": "Defined contribution scheme The pension costs for the defined contribution schemes are as follows:
2026 2025
\u00a3m \u00a3m
Defined contribution costs
5.7
4.7
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-459": { "value": "28. Share capital
2026
2025
Shares
\u00a3m
Shares
\u00a3m
Authorised, issued and fully paid
112,028,871
4.7
112,028,871
4.7
The Company has one class of ordinary shares which carry no right to fixed income. The shares have a nominal value of 4 1/6 pence. During the year to 31 January 2026, the Company's employee benefit trusts purchased 747,312 shares (2025: 475,449 shares). The total amount paid to acquire the shares has been deducted from shareholders' equity and is included within retained earnings. At 31 January 2026, the shares held by the Company's employee benefit trusts represented 1,053,203 (2025: 791,826) shares at a purchased cost of \u00a36.7m (2025: \u00a34.3m). Share repurchase programme During the year ended 25 January 2020, the Group completed a share repurchase programme. This capital was replaced by creating a Capital Redemption Reserve, shown within \u2018Other reserves\u2019. The cash flow hedge reserve is also included in \u2018Other reserves\u2019 in equity and records the effective portion of movements in the fair value of forward foreign exchange contracts that have been designated as part of a cash flow hedge relationship.
Cash flow Capital
hedge redemption
reserve reserve Total
Other reserves \u00a3m \u00a3m \u00a3m
At 25 January 2025
(0.2)
0.2
\u2013
Movement on cash flow hedge reserve
\u2013
\u2013
\u2013
At 31 January 2026
(0.2)
0.2
\u2013
The share premium reserve contains the premium arising on the issue of equity shares, net of issue expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-420": { "value": "
29. Share-based payments
As disclosed in the Directors' Remuneration Report, the Group runs a number of share award plans and share option plans:
\u2022 Savings Related Share Option Scheme which is open to all employees in participating companies
\u2022 LTIP options which are granted to executive directors and senior executives
\u2022 AESOP awards that are available to all employees in participating companies
Share-based payment costs and related deferred and current tax charges are recognised within the share option reserve.
Savings Related Share Option Scheme (SAYE)
All SAYEs outstanding at 31 January 2026 and 25 January 2025 have no performance criteria attached other than the requirement for the employee to remain in the employment of the
Company and to continue contributing to the plan. Options granted under the SAYE must be exercised within six months of the relevant award vesting date.
The SAYE is open to all qualifying employees in employment at the date of inception of the scheme. Options are normally exercisable after three or five years from the date of grant. The
price at which options are offered is not less than 80% of the average of the middle-market price of the five dealing days immediately preceding the date of invitation.
The movements in the number of share options outstanding and their related weighted average exercise prices determined using the Black-Scholes valuation model are as follows:
2026
2025
Average Average
exercise price in exercise price in
pence pence
Options
per share
Options
per share
At start of the year
533,054
517p
572,010
470p
Granted
213,763
701p
262,111
567p
Forfeited
(81,120)
538p
(92,343)
487p
Exercised
(101,937)
501p
(208,724)
560p
At end of the year
563,760
558p
533,054
517p
The weighted average fair value of the share awards made during the period was determined using the Black-Scholes valuation model. The significant inputs to the model were as follows:
SAYE 3 Year SAYE 5 Year
Date of grant 23 May 2025 23 May 2025
Number of share awards granted
164,758
49,005
Share price at date of grant
701p
701p
Contractual life in years
3
5
Dividend yield
2%
2%
Expected outcome of meeting performance criteria (at grant date)
70%
70%
Fair value determined at grant date
148p
184p
None of the options listed above were exercisable at the respective year end dates. The outstanding options at the year end had exercise prices of \u00a35.06, \u00a34.63, \u00a35.10 and \u00a36.15 (2025:
\u00a35.06, \u00a34.63 and \u00a35.10).
The weighted average share price on the dates that options were exercised in the year to 31 January 2026 was \u00a36.80.
The weighted average remaining contractual life of the outstanding share options at the year end is 21 months (2025: two years).
LTIP
During the year, an award of shares was made to the executive directors and senior executives.
The weighted average fair value of the share awards made during the period was determined using the Black-Scholes valuation model. The LTIP grants participants the right to receive
ordinary shares of the Company or options to subscribe for shares at a fixed price. The significant inputs to the model were as follows:
LTIP 25 LTIP 24 LTIP 23
Date of grant 28 April 2025 28 April 2025 28 April 2025
Number of share awards granted
446,888
42,405
55,719
Share price at date of grant
676p
676p
676p
Contractual life in years
3
2
1
Dividend yield
2%
2%
2%
Expected outcome of meeting performance criteria (at grant date)
100%
100%
100%
Fair value determined at grant date
627p
642p
658p
Vesting conditions are dependent on performance measures, normally over a three year performance period (see table above).
The performance conditions of the three LTIP awards vary depending on the level of senior management and are largely based on market conditions: cumulative Earnings Per Share (\u2018EPS\u2019)
and Total Shareholder Return (\u2018TSR\u2019) as well as non-market conditions: environmental sustainability and cumulative profit before tax targets.
The movements in the number of LTIP awards outstanding and their related weighted average exercise prices determined using the Black-Scholes valuation model are as follows:
2026 2025
Share awards Share awards
At start of the year
936,904
1,096,457
Granted
545,012
401,177
Vested
(300,512)
(368,139)
Lapsed
(23,048)
(192,591)
At end of the year
1,158,356
936,904
The weighted average share price on the dates that share awards vested in the year to 31 January 2026 was \u00a36.54.
The weighted average remaining contractual life of the outstanding share awards at the year end is 2.07 years (2025: 1.26 years).
AESOP
As described in the Directors' Remuneration Report, there are two elements to the AESOP.
The partnership share element provides that for every two shares (year to 25 January 2025: two shares) that a participant purchases in A.G. BARR p.l.c., up to a maximum contribution of
\u00a3150 per month, the Company will purchase one matching share. The matching shares purchased are held in trust in the name of the individual. There are various rules as to the period of
time that the shares must be held in trust but after five years, the shares can be released tax free to the participant.
The second element of free shares allows participants to receive shares to the value of a common percentage of their earnings, related to the performance of the Group. The maximum
value of the annual award is \u00a33,600 and the shares awarded are held in trust for five years.
Under the terms of the AESOP rules, any award of free shares to employees is made by the Trustee of the AESOP subject to the Company's consent.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-421": { "value": "
30. Related party transactions
Compensation of key management personnel
The remuneration of the executive directors, non-executive directors and senior executives during the year was as follows:
2026 2025
\u00a3m \u00a3m
Salaries and short-term benefits
4.0
4.9
Post employment benefits
0.2
0.3
Share-based payments
2.6
2.0
6.8
7.2
The Directors' Remuneration Report can be found on pages 93 to 112.
Retirement benefit plans
The Group's retirement benefit plans are administered by an independent third party service provider. During the year, the service provider charged the Group \u00a30.1m (2025: \u00a30.1m) for
administration services in respect of the retirement benefit plans. At the year end, \u00a3nil (2025: \u00a3nil) was outstanding to the service provider on behalf of the retirement benefit plans.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-460": { "value": "30. Related party transactions Compensation of key management personnel The remuneration of the executive directors, non-executive directors and senior executives during the year was as follows:
2026 2025
\u00a3m \u00a3m
Salaries and short-term benefits
4.0
4.9
Post employment benefits
0.2
0.3
Share-based payments
2.6
2.0
6.8
7.2
The Directors' Remuneration Report can be found on pages 93 to 112. Retirement benefit plans The Group's retirement benefit plans are administered by an independent third party service provider. During the year, the service provider charged the Group \u00a30.1m (2025: \u00a30.1m) for administration services in respect of the retirement benefit plans. At the year end, \u00a3nil (2025: \u00a3nil) was outstanding to the service provider on behalf of the retirement benefit plans.", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-478": { "value": "Compensation of key management personnel The remuneration of the executive directors, non-executive directors and senior executives during the year was as follows:
2026 2025
\u00a3m \u00a3m
Salaries and short-term benefits
4.0
4.9
Post employment benefits
0.2
0.3
Share-based payments
2.6
2.0
6.8
7.2
The Directors' Remuneration Report can be found on pages 93 to 112. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-493": { "value": "31. Subsidiaries The Group\u2019s subsidiaries at 31 January 2026 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. The country of incorporation or registration is also their principal place of business.
Ownership interest
held by the Group
Place of business/country 2026 2025
Name of entity
of incorporation
Address
% % Principal activities
Rubicon Drinks Limited*
UK
Milton Keynes
100
100
Distribution of fruit-based soft drinks
MOMA Foods Limited*
UK
Milton Keynes
100
100
Distribution and selling of oat drinks and cereals
Innate-Essence Limited*
UK
London
50.1
\u2013
Distribution and selling of functional drinks
Frobishers Juices Limited*
UK
Exeter
100
\u2013
Distribution of premium fruit-based drinks
A.G. BARR Capital Partner Limited*
UK
Milton Keynes
100
100
Investment holding company
A.G. BARR General Partner Limited*
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Pension Trustee Limited
UK
Cumbernauld
100
100
Investment holding company
A.G. BARR Scottish Limited Partnership
UK
Cumbernauld
100
100
Investment holding company
FUNKIN Limited*
UK
Milton Keynes
100
100
Non-trading entity
FUNKIN USA Limited*
USA
Milton Keynes
100
100
Non-trading entity
Robert Barr Limited
UK
Cumbernauld
100
100
Non-trading entity
Mandora St Clements Limited
UK
Milton Keynes
100
100
Non-trading entity
Tizer Limited
UK
Milton Keynes
100
100
Non-trading entity
A.G. BARR (Ireland) Limited
Republic of Ireland
Dublin
100
100
Non-trading entity
Boost Drinks Limited*
UK
Milton Keynes
100
100
Non-trading entity
Frobishers Juices (Holdings) Limited*
UK
Exeter
100
\u2013
Investment holding company
* Under section 479A of the Companies Act 2006 the Group is claiming exemption from audit for the subsidiary company with an \u2018*\u2019 in the table above. The parent undertakings, A.G. BARR p.l.c., registered number SC005653, guarantees all outstanding liabilities to the subsidiary company which is subject at the end of the financial year (being the year ended 31 January 2026 for each company except for Frobishers Juices Limited and Frobishers Juices (Holdings) Limited which have a year end of 31 March 2026). The guarantee is enforceable against the parent undertaking by any person to whom the subsidiary company is liable in respect of those liabilities. The full address for Cumbernauld is: Westfield House, 4 Mollins Road, Cumbernauld, Scotland, G68 9HD. The full address for Milton Keynes is: Crossley Drive, Magna Park, Milton Keynes, England, MK17 8FL. The full address for Dublin is: 25-28 North Wall Quay, Dublin 1, Dublin, Ireland. The full address for London is: Savoy House, Savoy Circus, London, England, W3 7DA. The full address for Exeter is: 11 Mallard Road, Sowton Industrial Estate, Exeter, Devon, England, EX2 7LD.", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } }, "fact-422": { "value": "
32. Subsequent events
On 2 February 2026, the company acquired 100% of the share capital of Fentimans Limited, a premium soft drinks brand for cash consideration of \u00a338.4m, plus a \u00a32.1m repayment of a
directors loan. The acquisition will be treated as a business combination under IFRS 3. The fair value assessment of the acquisition consideration, identifiable assets acquired and liabilities
assumed is ongoing. Given the proximity of the acquisition to the financial statements being authorised for issue, it is not practical at this stage to reasonably estimate the financial effect of
the acquisition on the Group's consolidated financial statements. The Group expects to complete the purchase price allocation exercise under IFRS 3 in the first half of 2026, accordingly,
provisional disclosures will be included in the Group's interim results to 1 August 2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800QWTXXXF8BNEC87", "period": "2025-01-26T00:00:00/2026-02-01T00:00:00" } } } }